<h1>What Are Vouchers from an Accounting Perspective</h1>From an accounting perspective, vouchers represent deferred revenue or provisions:<ul class="accent-bullets"><li>Value has been granted or promised to a user</li><li>The value may be partially or fully unused</li><li>Until redeemed, expired, or cancelled, the value remains a liability</li></ul>For this reason, vouchers are frequently reviewed during:<ul class="accent-bullets"><li>Monthly closing</li><li>Deferred revenue calculations</li><li>Annual accounts and audits</li></ul><hr><h1>Voucher Value Model</h1>Each voucher has three core monetary attributes:<ul class="accent-bullets"><li>Amount Granted – Total value originally issued</li><li>Amount Used – Value already consumed by rentals</li><li>Remaining Value – Outstanding value owed to the user</li></ul>Only vouchers with remaining value represent an open financial liability.<hr><h1>Voucher States</h1>Voucher states describe both functional usability and accounting relevance.<h3>Active</h3><ul class="accent-bullets"><li>Voucher is valid and can be used</li><li>Remaining value &gt; 0</li><li>Voucher has not expired</li></ul>Accounting treatment<ul class="accent-bullets"><li>Remaining value counts as deferred revenue / provision</li></ul><hr><h2>Partially Used</h2><ul class="accent-bullets"><li>Voucher has been applied to one or more rentals</li><li>Remaining value &gt; 0</li><li>Voucher is still active</li></ul>Accounting treatment<ul class="accent-bullets"><li>Used portion recognized as revenue</li><li>Remaining value stays as liability</li></ul><hr><h2>Fully Used</h2><ul class="accent-bullets"><li>Voucher value has been consumed completely</li><li>Remaining value = 0</li></ul>Accounting treatment<ul class="accent-bullets"><li>Fully recognized as revenue</li><li>No remaining liability</li></ul><hr><h2>Expired</h2><ul class="accent-bullets"><li>Voucher validity period has ended</li><li>Remaining value &gt; 0</li><li>Voucher can no longer be used</li></ul>Accounting treatment<ul class="accent-bullets"><li>Remaining value is released</li><li>Typically recognized as breakage revenue</li></ul><blockquote>Expiry Date is critical for correct period allocation.</blockquote><hr><h2>Cancelled</h2><ul class="accent-bullets"><li>Voucher was manually invalidated</li><li>Remaining value &gt; 0</li></ul>Accounting treatment<ul class="accent-bullets"><li>Remaining value is released</li><li>Usually treated as cancellation or adjustment</li></ul><hr><h1>Determining Outstanding Voucher Liabilities</h1>To determine how much is still owed to users at any point in time, operators should calculate:<ul class="accent-bullets"><li>All vouchers with:<ul class="accent-bullets"><li>State = Active or Partially Used</li><li>Remaining value &gt; 0</li><li>Expiry Date in the future</li></ul></li></ul>This sum represents the voucher liability on the balance sheet.<hr><h1>Monthly Accounting Breakdown</h1>For each billing period, voucher movements can be split into:<ul class="accent-bullets"><li>Amount Granted – New vouchers issued</li><li>Amount Used – Value consumed in rentals</li><li>Amount Expired – Value released due to expiry</li><li>Amount Cancelled – Value released due to cancellation</li></ul>This allows:<ul class="accent-bullets"><li>Accurate month-over-month movement</li><li>Correct deferred revenue adjustments</li><li>Audit-safe reporting</li></ul><hr><h1>Migration Considerations (V1 → V2)</h1>For vouchers migrated from V1:<ul class="accent-bullets"><li>Voucher IDs remain unchanged</li><li>Expiry Date was migrated</li><li>Price (original voucher value) was restored</li><li>Created timestamps were not updated</li><li>Archived vouchers have been changed to expired. </li></ul><h3>Identifying Migrated V1 Vouchers</h3>Migrated vouchers can be identified via their voucherable:<ul class="accent-bullets"><li>Voucherables have a prefixed code: Filtering voucherables by this prefix identifies all migrated V1 vouchers</li></ul>This enables:<ul class="accent-bullets"><li>Separation of legacy vouchers</li><li>Correct historical reconciliation</li></ul><hr><h1>Common Accounting Questions</h1><h3>How much voucher value is still outstanding?</h3>Sum the remaining value of all active and partially used vouchers.<hr><h3>How much voucher value expired last month?</h3>Sum the remaining value of vouchers whose expiry date falls within the period.<hr><h3>How much voucher value was recognized as revenue?</h3>Sum the amount used during rentals in the period.<hr><h3>How do I identify legacy voucher liabilities?</h3>Filter vouchers by voucherables with the <code class="inline-code-shadow bg-gray-100 border border-gray-200/60 dark:border-gray-800 font-medium dark:bg-gray-700/60 text-gray-700 dark:text-gray-200 font-mono text-md px-1 py-0.5 rounded-[0.2rem] [&amp;::before]:content-none [&amp;::after]:content-none">migrated-</code> prefix.<hr><h1>Best Practices</h1><ul class="accent-bullets"><li>Always use Expiry Date as the primary accounting cut-off</li><li>Track voucher states monthly</li><li>Separate granted vs purchased vouchers</li><li>Reconcile remaining value regularly</li><li>Keep voucher reporting aligned with finance and audit teams</li></ul><hr><h1>Support</h1>For voucher reporting, reconciliation, or migration questions:<ul class="accent-bullets"><li>Contact Wunder Mobility Customer Success</li><li>Involve finance stakeholders early during annual closing</li></ul>

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This article explains voucher states, remaining value calculation, outstanding liabilities, and how operators can reconcile vouchers for accounting.

Accounting: Vouchers – States and Reconciliation

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