Avansering

Avansering is a Dutch term used in financial and business language to describe the act of providing funds in advance. It denotes an advance payment or prepayment made before goods or services are delivered, or before work is completed. The concept is used in contracts between employers and employees, between buyers and suppliers, and in public or private sector project financing. Avansering can take several forms, including salary advances to employees, upfront payments to contractors, or funds provided to cover initial project costs. In many cases, the advance is repaid through future invoices or deducted from later earnings; the agreement may specify repayment schedules, interest, or fees.

In accounting, advances are recorded as current assets or as receivables until they are offset by delivery of goods or services or by deduction from earnings. In law, the terms of an avansering are usually spelled out in a contract to prevent misunderstandings about scope, repayment, interest, and remedies if the advance is not used as agreed. The term is primarily used within Dutch language contexts; in English, terms such as advance, prepayment, or upfront payment are used, depending on the situation.

See also: vooruitbetaling; voorschot; loonvoorschot.