> ## 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.

# Accounting Periods

Pleo does not manage or assign accounting periods.

Each Export Item includes a **transaction date**, which the integration must use to determine the appropriate accounting period in the connected Accounting System.

## Core Principle

Pleo provides:

* The **transaction date** of the expense

The integration is responsible for:

* Determining the correct accounting period
* Handling closed periods
* Applying any date adjustments required by the Accounting System

## Period Determination

The integration must map the provided transaction date to an accounting period based on:

* Accounting System period definitions
* Fiscal or custom calendars
* Period open/closed status

Pleo does not interpret or validate accounting periods.

## Closed Period Handling

If an expense falls into a closed period, the integration must decide how to handle it.

Typical approaches include:

* Shifting the date to the next open period
* Posting to a designated adjustment period
* Rejecting the export and surfacing an error

Pleo does not modify or adjust transaction dates.

## Custom Accounting Periods

Custom accounting structures are fully supported through the integration.

The integration may assign expenses to:

* Fiscal periods
* Custom calendars
* Non-monthly accounting structures

based on Accounting System rules.

## Platform Behaviour

* Transaction dates are always included in Export Items
* No accounting period logic is applied by Pleo
* No validation against Accounting System period rules is performed
* Final period assignment occurs in the Accounting System via the integration

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## What Comes Next?

* [Posting Behaviour](/docs/current/platform/exports/posting-behaviour)

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## Related Reading

* [Integration Design - Accounting Periods](/docs/current/integration-design/exports/integration-design-exports-accounting-periods)
* [AS/ERP Processing Workflow Guide](/docs/current/guides/accounting-system-processing-workflow-guide)

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