anticipos

Anticipos are payments made before the delivery of goods or the performance of services. They function as prepayments or advances and are used in a variety of commercial and employee-related transactions. In accounting, anticipos are typically recorded as assets or liabilities depending on the nature of the payment and the expected outcome.

One common form is anticipos to proveedores (advances to suppliers). A company pays part of an order before goods or services are received. The payment is recorded as an asset, such as “advance to supplier” or a similar prepaid item, and is reclassified to either inventory or an expense when the supplier delivers or the service is performed and an invoice is recognized.

Another form is anticipos de clientes (customer advances or deposits). When a customer pays before a product is delivered or a service is performed, the amount is recorded as a liability, often labeled “deferred revenue” or “customer deposits,” and is recognized as revenue only when the corresponding obligation is fulfilled.

Anticipos a empleados (advances to employees) cover salary or travel advances. These are usually recorded as a current asset or as a reduction of future payroll, and must be settled or reconciled with receipts and expense reports.

Tax and reporting implications vary by jurisdiction. In many systems, anticipos are not expensed until the related goods or services are received, and they may be treated differently for tax purposes as prepaid expenses or unearned revenue.

Key controls include requiring supporting documentation, clear terms, and timely reconciliation to ensure amounts are properly classified and recovered or converted into revenue or expense when due.