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

# How to Assign Accounting Periods

export const WhatComesNext = ({children, href}) => <div className="mt-4">
    <a href={href} className="
        inline-flex items-center justify-center
        rounded-full
        bg-black text-white dark:bg-[#1f262b]
        px-5 py-2.5 text-sm font-medium
        no-underline border-0
        hover:bg-[#ffe6ea] dark:hover:bg-[#2b1f23]
        hover:text-black
        transition-colors
      ">
      {children} →
    </a>
  </div>;

export const AssignAccountingPeriodsDiagram = () => {
  const diagram = `
%%{init: {"themeVariables": {"fontSize": "22px"}}}%%
flowchart LR
    S1["1. Determine Posting Date"] --> S2["2. Attempt Posting"]
    S2 -->|success| S5["5. Resolve Accounting Period"]
    S2 -->|rejected| S3["3. Handle Closed Period Rejection"] --> S4["4. Apply Closed Period Strategy"]
    S4 -->|retry| S2
    S4 -->|fail item| FAIL["Item Failed"]

click S1 "#1-determine-posting-date"
click S2 "#2-attempt-posting"
click S3 "#3-handle-closed-period-rejection"
click S4 "#4-apply-closed-period-strategy"
click S5 "#5-resolve-accounting-period"

style S1 white-space:normal
style S2 white-space:normal
style S3 white-space:normal
style S4 white-space:normal
style S5 white-space:normal
style FAIL white-space:normal
`;
  return <Mermaid chart={diagram} />;
};

export const WorkflowDiagramTopNavASERP = ({highlight}) => {
  const highlightStyle = highlight ? `style ${highlight} stroke:#f63b92,stroke-width:5px` : "";
  const diagram = `
%%{init: {"themeVariables": {"fontSize": "30px"}}}%%
flowchart LR
    
    WF1["Pleo APIs"] 

    subgraph ERP["AS/ERP"]
    direction LR
        START1[" "]  
        A["1.Determine Bookkeeping Method"] --> B["2.Apply Accounts Mapping"]
        B --> C["3.Apply Data Mapping"]
        C --> D["4.Transfer Attachments"]
        D --> E["5.Assign Accounting Period"]
        E --> F["6.Apply Posting Behaviour"]
    end

    WF2["Pleo APIs"] 

    WF1 --> A
    F --> WF2

    %% Click actions
    click WF1 "/docs/current/how-tos/accounting-integrations/how-to-fetch-export-item-data-for-as-erp-processing"
    click A "/docs/current/how-tos/accounting-integrations/how-to-determine-the-bookkeeping-method-for-as-erp-processing"
    click B "/docs/current/how-tos/accounting-integrations/how-to-determine-accounts-mapping-for-as-erp-processing"
    click C "/docs/current/how-tos/accounting-integrations/how-to-apply-data-mapping-for-as-erp-processing"
    click D "/docs/current/how-tos/accounting-integrations/how-to-transfer-attachments-for-as-erp-processing"
    click E "/docs/current/how-tos/accounting-integrations/how-to-assign-accounting-periods-for-as-erp-processing"
    click F "/docs/current/how-tos/accounting-integrations/how-to-apply-posting-behaviour-for-as-erp-processing"
    click WF2 "/docs/current/how-tos/accounting-integrations/how-to-update-export-items-for-as-erp-processing"

    %% Styling for wrapping
    style A white-space:normal
    style B white-space:normal
    style C white-space:normal
    style D white-space:normal
    style E white-space:normal
    style F white-space:normal

    %% Make subgraph transparent with black border
    style START1 fill:transparent,stroke:transparent,color:transparent
    style ERP fill:none,stroke:#000000

${highlightStyle}
`;
  return <Mermaid chart={diagram} />;
};

export const NoteCallout = ({title, children, icon = "💡"}) => <div style={{
  backgroundColor: 'var(--recommended-bg)',
  borderLeft: '4px solid #3beaf6',
  borderRadius: '10px',
  padding: '18px 22px',
  marginBottom: '20px',
  boxShadow: '1px 1px 3px rgba(0,0,0,0.06)'
}}>
    <div style={{
  display: 'flex',
  alignItems: 'flex-start',
  gap: '14px'
}}>
      <span style={{
  fontSize: '22px',
  lineHeight: '1',
  flexShrink: 0
}}>
        {icon}
      </span>
      <div>
        {title && <div style={{
  fontSize: '16px',
  fontWeight: 600,
  color: 'var(--recommended-title)',
  marginBottom: '6px'
}}>
            {title}
          </div>}
        <div style={{
  fontSize: '14px',
  lineHeight: 1.65
}}>
          {children}
        </div>
      </div>
    </div>
  </div>;

export const RememberCallout = ({title, children, icon = "🪢"}) => <div style={{
  backgroundColor: 'var(--recommended-bg)',
  borderLeft: '4px solid #f63b92',
  borderRadius: '10px',
  padding: '18px 22px',
  marginBottom: '20px',
  boxShadow: '1px 1px 3px rgba(0,0,0,0.06)'
}}>
    <div style={{
  display: 'flex',
  alignItems: 'flex-start',
  gap: '14px'
}}>
      <span style={{
  fontSize: '22px',
  lineHeight: '1',
  flexShrink: 0
}}>
        {icon}
      </span>
      <div>
        {title && <div style={{
  fontSize: '16px',
  fontWeight: 600,
  color: 'var(--recommended-title)',
  marginBottom: '6px'
}}>
            {title}
          </div>}
        <div style={{
  fontSize: '14px',
  lineHeight: 1.65
}}>
          {children}
        </div>
      </div>
    </div>
  </div>;

<WorkflowDiagramTopNavASERP highlight="E" />

<div style={{ border: "2px solid #f63b92", borderRadius: "8px", padding: "16px", backgroundColor: "transparent" }}>
  <AssignAccountingPeriodsDiagram />
</div>

Accounting period assignment ensures Export Items are posted into the correct financial period according to both Pleo configuration and Accounting System rules.

## Prerequisites

Before you begin:

* You've [fetched the export item payload data](/docs/current/how-tos/accounting-integrations/how-to-fetch-export-item-data-for-as-erp-processing)
* You've completed:
  * [Accounts Mapping](/docs/current/how-tos/accounting-integrations/how-to-determine-accounts-mapping-for-as-erp-processing)
  * [Data Mapping](/docs/current/how-tos/accounting-integrations/how-to-apply-data-mapping-for-as-erp-processing)
* You're familiar with the [Integration Design for accounting periods](/docs/current/integration-design/exports/integration-design-exports-accounting-periods)

## Relevant Export Item Fields

<Accordion title="Example Export Item Payload (Journal Entry)">
  ```json theme={null}
    {
        "companyId": "12abc3d4-e567-890e-1234-abc56e78fabc",
        "accountingEntryId": "59540ed2-0d68-4e36-9e31-58223975d9e9",
        "type": "card_purchase",
        "subType": null,
        "date": "2025-12-10T15:46:34Z",
        "amount": {
          "inSupplierCurrency": {
            "currency": "GBP",
            "value": 6366
          },
          "inWalletCurrency": {
            "currency": "GBP",
            "value": 6366
          }
        },
        "note": "Printer ink",
        "files": [
          {
            "url": "<string>",
            "type": "image/jpeg",
            "size": 13010
          }
        ],
        "supplier": {
          "code": "1340472473",
          "name": "Target",
          "categoryCode": "1000",
          "country": "GB",
          "account": null,
          "taxIdentifier": null
        },
        "user": {
          "id": "6b71f6bd-e83d-4d49-88ee-2b8cda2d57cf",
          "name": "Luke Richardson",
          "code": null
        },
        "team": {
          "id": "747aaf60-56c6-4b46-ad92-f8a0cb59cf8b",
          "code": "5678",
          "name": "Engineering"
        },
        "accountingEntryLines": [
          {
            "accountingEntryLineId": "0c76ea71-aaaa-4ece-bb68-e1166ccaea04",
            "lineAmount": {
              "inSupplierCurrency": {
                "currency": "GBP",
                "value": 6366
              },
              "inWalletCurrency": {
                "currency": "GBP",
                "value": 6366
              }
            },
            "netAmount": {
              "inSupplierCurrency": {
                "currency": "GBP",
                "value": 6366
              },
              "inWalletCurrency": {
                "currency": "GBP",
                "value": 6366
              }
            },
            "account": {
              "id": "7966c3ba-e4de-4574-8604-6cfa48d62cc8",
              "code": "6990000",
              "name": "Printing & Stationary",
              "identifier": "6990000"
            },
            "tax": {
              "id": "997d8526-5872-484d-ba07-c7a07e08e555",
              "code": "0001",
              "type": "inclusive",
              "amount": {
                "inSupplierCurrency": {
                  "currency": "GBP",
                  "value": 0
                },
                "inWalletCurrency": {
                  "currency": "GBP",
                  "value": 0
                }
              },
              "rate": 0.00
            },
            "tags": []
          }
        ],
        "additionalInformation": {
          "reconciliationId": "2500001",
          "reconciledEntries": null,
          "attendees": [],
          "invoiceInformation": null
        },
        "bookkeeping": {
          "method": "journal"
        },
        "vendor": {
          "id": "22e1f2c9-1360-4291-ab41-6b23dcea8888",
          "name": "TestVendor",
          "code": "acc1234",
          "externalId": "ext12345",
          "registrationNumber": "reg001234",
          "taxRegistrationNumber": "taxreg1234",
          "country": "UK",
          "defaultCurrency": "GBP"
        },
        "contraAccount": {
          "id": "993d664c-9b7c-4efc-a677-510e69200857",
          "code": "0876000",
          "name": "0876000_ChartAccounts",
          "identifier": "0876000"
        },
        "_links": {
          "web": {
            "exportItem": "https://app.staging.pleo.io/export/export-item/0c76ea71-aaaa-4ece-bb68-e1166ccaea04"
          }
        },
        "servicePeriod": null
      },
     # [other Export Items omitted for brevity]
     # [Pagination omitted for brevity]
  ```
</Accordion>

### Expense Date (source date)

This is the transaction date provided by Pleo and represents when the expense occurred.

```json theme={null}
"date": "2023-11-07T05:31:56Z"
```

### Service Period (Optional)

Used for accrual or cost allocation purposes. It does not affect posting date or closed-period handling.

```json theme={null}
"servicePeriod": {
  "from": "...",
  "to": "..."
}
```

## Steps

### 1. Determine Posting Date

The Export Item provides two dates:

* **Expense date** (`exportItem.date`) — the transaction date from Pleo, representing when the expense occurred
* **Posting date** — the date your integration sends to the Accounting System when creating the entry

By default these are the same:

```pseudo theme={null}
postingDate = exportItem.date
```

The posting date may be adjusted later if the target period is closed (see Steps 3–4).

### 2. Attempt Posting

Submit the accounting entry to the Accounting System using the posting date:

```pseudo theme={null}
postToAccountingSystem(exportItem, postingDate)
```

The Accounting System uses the posting date to determine which period the entry belongs to.

* If the posting **succeeds** — the period is open and the entry is accepted. Proceed to Step 5.
* If the posting is **rejected** due to a closed period — proceed to Step 3.

### 3. Handle Closed Period Rejection

A rejection at Step 2 signals that the posting date falls within a period the Accounting System has closed. This is the trigger to apply a closed period strategy.

```pseudo theme={null}
if postingRejectedDueToClosedPeriod:
    applyClosedPeriodStrategy()
```

<RememberCallout title="Remember">
  Closed period handling is not provided by the Export API. It must be implemented as an integration configuration. Whether adjustment is permitted depends on how the integration is configured.
</RememberCallout>

### 4. Apply Closed Period Strategy

The integration must define how to respond when a period is closed. Two options are supported:

#### Option A — Adjust posting date and retry

Adjust the posting date to an open period and return to Step 2:

```pseudo theme={null}
postingDate = exportDate   # e.g. current date
```

or

```pseudo theme={null}
postingDate = accountingSystem.findNextOpenPeriod(postingDate)
```

Then retry posting (return to Step 2).

#### Option B — Fail the Export Item

If adjustment is disabled or not permitted by the integration configuration:

```pseudo theme={null}
markExportItemFailed("Closed accounting period")
```

<RememberCallout title="Remember">
  The chosen strategy depends on integration configuration and Accounting System constraints.
</RememberCallout>

### 5. Resolve Accounting Period

Once posting succeeds (either directly at Step 2 or after a date adjustment at Step 4), confirm which accounting period the entry has been assigned to using the final posting date:

```pseudo theme={null}
period = accountingSystem.resolvePeriod(postingDate)
```

This is a confirmation step — the Accounting System resolves the period based on the final, possibly adjusted, posting date. If the Accounting System uses non-calendar or custom fiscal periods, use its APIs or configuration to resolve the correct period rather than assuming a standard January–December structure.

This may involve:

* calendar periods (monthly, quarterly)
* fiscal periods
* custom accounting calendars

## Result

After completing this step:

* A valid posting date has been determined
* Closed period behaviour has been explicitly handled
* The Accounting System assigns the correct accounting period

***

## What Comes Next?

<WhatComesNext href="/docs/current/how-tos/accounting-integrations/how-to-apply-posting-behaviour-for-as-erp-processing">
  How to Apply Posting Behaviour
</WhatComesNext>

***

<div className="text-xs uppercase" style={{ fontVariant: 'small-caps' }}>
  this how-to is part of:
</div>

<div className="mt-4 flex flex-wrap gap-2">
  <a
    href="/docs/current/guides/accounting-system-processing-workflow-guide"
    className="inline-flex items-center rounded-full border border-gray-300 dark:border-gray-600
px-3 py-1 text-xs font-medium
bg-white dark:bg-[#1f262b] text-black dark:text-white
hover:bg-gray-100 dark:hover:bg-[#2b2f33]
transition-colors"
  >
    AS/ERP Processing Workflow Guide
  </a>

  <a
    href="/docs/current/guides/export-integration-workflow-guide"
    className="inline-flex items-center rounded-full border border-gray-300 dark:border-gray-600
px-3 py-1 text-xs font-medium
bg-white dark:bg-[#1f262b] text-black dark:text-white
hover:bg-gray-100 dark:hover:bg-[#2b2f33]
transition-colors"
  >
    Export Integration Workflow Guide (Step 5)
  </a>
</div>

***

## Related Reading

* [Export Lifecycle](/docs/current/platform/exports/lifecycle)
* [Connection and Authorisation Overview](/docs/current/integration-design/auth/integration-design-auth-overview)

***