{% extends "comp/base.html" %}
{% load comp_extras %}
{% block content %}
<div class="head"><h1>Commission accounting {{ year }}</h1></div>
<p class="muted">Multi-year contract commissions (term over 12 months) are capitalised and amortised straight-line over the contract term (ASC 340-40 / Ind AS 115, simplified). Everything else is expensed as earned.</p>
<div class="card"><table><thead><tr><th>Period</th><th class="num">Earned</th><th class="num">Expensed now</th><th class="num">Capitalised</th><th class="num">Amortisation</th><th class="num">Total expense</th><th class="num">Asset balance</th><th class="num">Net payout</th><th class="num">Accrual less payout</th></tr></thead>
{% for r in rows %}<tr><td><a href="{% url 'period' r.period.pk %}">{{ r.period.label }}</a></td><td class="num">{{ r.earned|money }}</td><td class="num">{{ r.immediate|money }}</td><td class="num">{{ r.additions|money }}</td><td class="num">{{ r.amortization|money }}</td><td class="num">{{ r.expense|money }}</td><td class="num">{{ r.asset_balance|money }}</td><td class="num">{{ r.net_pay|money }}</td><td class="num">{{ r.payable_change|money }}</td></tr>{% endfor %}</table></div>
{% endblock %}