> ## Documentation Index
> Fetch the complete documentation index at: https://help.owlery.ai/llms.txt
> Use this file to discover all available pages before exploring further.

# Accruals & Cash Flow

> Which freight you've used but not yet paid for, and which month the cost belongs to.

**Where to find it:** `Finance → Accruals & Cash Flow`

<Note>
  Analytics data refreshes on a schedule, not instantly. Under the dashboard title you'll see when the data was last updated and when the next refresh is due. If a change you just made in Owlery isn't showing yet, check there first.
</Note>

<Note>
  Accruals require the [Freight Audit and Pay](/shippers/freight-audit-and-pay) add-on. Without it the page is locked rather than empty — if you can see it but can't open it, that's why.
</Note>

The accruals report tells accounting what freight has moved but hasn't been paid for yet, and which month each cost belongs to. For the rules shared across every dashboard — spend, dates, and the common filters — see [Dashboard Basics](/shippers/dashboard-basics).

## Why It Exists

**What you see:** one row per load, combining the load's details with its invoice and proof-of-delivery status.

**What it answers:** which freight have we already used but not yet paid for, and how much do we owe?

**Why it exists:** there's a gap between when a load happens and when the carrier's invoice is approved and paid. During that gap the cost is real but hasn't hit the books. Accounting needs to record — accrue — that cost in the month the freight moved, not the month the payment went out.

## How a Row Is Built

Each row is built like this:

* Start with the load: number, date, broker, cost, status, GL codes, and the key timestamps for tendered, picked up, and delivered.
* Attach the matching invoice if there is one, with its number and the dates it was invoiced, approved, sent to accounting, and paid.
* Attach whether a proof of delivery has been uploaded.
* Work out which month the cost belongs to. A load is still accrued if it hasn't been paid, or if it was paid in a later month than the freight moved. If payment landed in the same month the freight moved, there's nothing to accrue.

## The Two Accrual Month Columns

You get two views of when the freight happened, one based on **pickup date** and one based on **delivery date**. Companies close their books on different conventions, so use whichever matches your policy. A blank value means the load isn't accrued for that month.