Prepare the period-end cut-off

# Period-end cut-off

## Purpose

List the expenses dated in the period being closed that have not yet gone to accounting: this is the basis for accrual entries (accrued expenses on the Spendesk side).

**This skill does not produce a FEC.** The French statutory accounting file is generated from your accounting software. For the purchase and bank journals as Spendesk exports them, with their accounts, use the accounting export skill (a preview that changes nothing).

## Step 1 — Measure what is not exported

State the period's exact dates.

```json
{
  "tool": "spendesk_analyze_spend",
  "params": { "fromDate": "2026-09-01", "toDate": "2026-09-30", "groupBy": ["bookkeepingStatus", "payableType"] }
}
```

The `toPrepare` and `toExport` rows are the period's expenses not yet in accounting. The period applies to the **document date** (`payableDate`): that is the date that matters for a cut-off.

## Step 2 — List those expenses

```json
{
  "tool": "get_payables",
  "params": { "filters": { "operator": "and", "subfilters": [
    { "field": "payableDate", "operator": "between", "value": { "from": "2026-09-01T00:00:00.000Z", "to": "2026-09-30T23:59:59.999Z" } },
    { "field": "bookkeepingStatus", "operator": "=", "value": ["toPrepare", "toExport"] }
  ] } }
}
```

- The field is `bookkeepingStatus`; the document date is filtered with `payableDate`. There is no `bookingStatus`, `invoiceDate` or `glCode` field.
- Each expense carries its lines in `itemLines`, with `netAmount`, `vatAmount` and `grossAmount`: the accrual is measured **net of tax**.
- To total, use `functionalAmount`; per-line amounts are in the expense's own currency.
- Page with `cursor` while `hasNextPage` is `true`.

## Step 3 — Late arrivals

Expenses dated in the period but entered after it ended are the easiest to miss. On the step 2 list, flag those whose `firstCreatedAt` is after the period end.

## Step 4 — Accounts and counterparties (on request)

Accounts are not in the list. For a given expense:

```json
{ "tool": "get_payable_by_id", "params": { "id": "<expense id>" } }
```

Read `lineItems[].expenseAccount`, `counterparty.name` and `counterparty.accountPayable`. A `null` account means the expense is not coded yet: the accrual will have to be coded by hand. One call per expense: keep it for significant lines.

## Report

```
Cut-off <period> (<exact dates>)

Period expenses not exported: N — X EUR gross, Y EUR net
  of which to prepare: N — … | of which ready to export: N — …
  of which entered after the period end: N

| Date | Supplier or employee | Type | Net | VAT | Status | Expense account |
```

Always have accrual entries validated by the accountant before posting.

## Limits to state

- The skill sees what is in Spendesk. An invoice not yet received, or still in the invoice inbox, is not an expense and does not appear: see the invoice and inbox skills for pending invoices.
- The accounting date (`accountingDate`) is only set when the editable accounting date feature is enabled; do not use it as a period filter.
- A card expense only becomes an accounting expense once it appears on the statement: card purchases from the last days of the month can be missing.

## Observed result (demo account, 5 October 2026)

For September 2026: 2 expenses not exported, both to prepare, for EUR 25,834.90 gross, i.e. EUR 21,710.00 net. Both had been entered during the month.

## Example prompts
- "Which September expenses have not gone to accounting yet?"
- "Prepare the accrued expenses basis for the September close"
- "Are there invoices dated September that were entered after month-end?"