Anticipi

Anticipi is the plural of anticipo in Italian, referring to payments or funds given or received before the related goods, services, or income are delivered. In accounting and finance, anticipi describe prepayments (anticipi attivi) and advances received (anticipi passivi), used to record transactions where timing precedes delivery or performance.

Anticipi attivi occur when a company pays in advance to suppliers or for expenses. These prepayments are recorded as assets and are reallocated to the appropriate expense or to inventory as the goods or services are received or consumed.

Anticipi passivi arise when a customer or client deposits funds before the company performs the expected work or delivers goods. These are recorded as liabilities until the revenue is earned and the obligation is fulfilled.

Anticipi also appear in payroll contexts, where an employee receives a salary advance or reimbursement that is later deducted from future pay.

In financial reporting, anticipi affect working capital and cash flow analyses. Correct classification and timing are guided by the applicable accounting framework, such as the Italian Civil Code, IFRS, or other standards, and by the specific contractual terms of the arrangement.

See also: anticipo, acconto.