Expenses and Income

Vault Owners and Admins can track capitalised expenses and deferred income.

Capitalised Expenses

Capitalised expenses let you record and amortize significant operating costs over a defined period, ensuring accurate accounting within the Vault’s valuation.

Example

• The Vault has operating expenses of 10k USD for audit costs per year.

• This expense can be added as a capitalised expense item with a write-down period (e.g., Jan 1 until Dec 31, 2025).

• Whenever (partial) payments of an expense item are made, the paid amount needs to be tracked.

• The Vault’s valuation module will automatically calculate the correct accounting value of all expense items whenever a valuation update is made, taking into account both the pro rata write-down of the capitalised expense and the payments already made.

Deferred Income

Deferred income lets you spread guaranteed revenue over a defined period, ensuring it is recognized gradually in the Vault’s valuation.

Example

• The vault has guaranteed income of USD 10k for the year.

• This income can be added as a deferred income item with a write-up period (e.g., Jan 1 to Dec 31, 2025).

• Whenever (partial) payments of the income item are received, the amount received must be tracked.

• The vault’s valuation module will automatically calculate the correct accounting value of all income items whenever a valuation update is made, taking into account both the pro rata write-up of the deferred income and the payments already received.