Hi everyone, I’m new here and am looking for advice on accruals and reversing entries. I need to know how to accrue for an electricity expense that is received every 3 months. I keep reading that an accrual can be made in month 1, then reversed out in month 2 but if the invoice is not received until month 3, what do I do in month 2 to record a proportion of the expense in that month? And then what do I do when the invoice comes in in month 3? Because a proportion of that bill will relate to the prior months, but if I have reversed them, will the expense be removed from the prior months? How to I record a proportion of the bill in each month, including month 3 when the invoice is received? Many thanks.