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OOH Media Postings Workflow

This article explains how media postings work in Accountability, including how scheduled invoice amounts are calculated under different cycle types and how the system determines the GL accounts used for media billing and vendor invoices.

Scenario Overview

  1. A Media Plan is created for client ABC under office NY.

  2. Media Line Items are added to the plan. Example:

    • Lamar, Jan 15 – Jun 30, total cost of $10,000, with 10% commission.
      Total client billing = $11,000.

  3. The client authorizes the plan via MAF.

  4. Insertion Orders/Contracts are issued to the vendor.

  5. The agency bills the client for the first scheduled invoice period.

  6. Vendor invoices are entered once received.

How Scheduled Invoice Amounts Are Calculated

For an insertion running Jan 15 – Jun 30 with a total client billing of $11,000, scheduled invoice amounts depend on the Cycle Type. Below is the 4-week cycle example.

4-Week Cycle Type (Every 28 Days)

Under this method, the system generates scheduled invoice periods every 28 days from the start date. The total amount billed to the client ($11,000) is divided equally across scheduled invoice periods, with the last period adjusted for rounding.

Scheduled Invoice Periods

Period Date Range Days
1 Jan 15 – Feb 11 28
2 Feb 12 – Mar 11 28
3 Mar 12 – Apr 8 28
4 Apr 9 – May 6 28
5 May 7 – Jun 3 28
6 Jun 4 – Jun 30 27

Amount per Scheduled Invoice Period

  • Total client billing: $11,000

  • Number of periods: 6

Base amount:
$11,000 ÷ 6 = $1,833.333…

Rounded:

  • First 5 periods → $1,833.33

  • Final period adjusts → $1,833.35
    (to ensure total = $11,000)

Callout: Why the Last Period Is Adjusted

Rounding Adjustment

The total amount billed across all periods must equal $11,000.

Since $1,833.33 × 6 = $10,999.98, the system adjusts the last scheduled invoice period to $1,833.35 so the total equals exactly $11,000.

Splitting Scheduled Invoice Amount into WIP and Commission

Each scheduled invoice amount includes:

  • 90% Media WIP (vendor media cost)

  • 10% Commission Revenue (agency fee)

Media WIP represents only the vendor cost.
The commission amount cannot be included in WIP because it is not a cost of media — it is agency revenue.

Therefore, each scheduled invoice period is split into:

  • Media WIP portion = 90% of the scheduled invoice amount

  • Commission portion = 10% of the scheduled invoice amount

Example — Period 1 Amount: $1,833.33

  • WIP = $1,666.67

  • Commission = $166.66

These split amounts feed directly into the journal entries.

Journal Entries

Below are the entries generated when the client invoice is posted for Period 1.

Client Invoice Journal Entries — Period 1 ($1,833.33)

1. Record client receivable and commission revenue components

  • Debit Accounts Receivable — $1,833.33

  • Credit Media WIP — $1,666.67

  • Credit Commission Revenue — $166.66

2. Record revenue and cost of sales

(Media Sales and Media Cost of Sales entries represent revenue recognition and matching cost)

  • Debit Media Cost of Sales — $1,666.67

  • Credit Media Sales — $1,666.67

3. Record billings (no P&L impact)

  • Debit Media Billings — $1,833.33

  • Credit Billings Control — $1,833.33

Vendor Invoice Example

When the vendor invoice is received for the same period:

  • Debit Media WIP — $1,666.67

  • Credit Accounts Payable — $1,666.67

This reflects the actual vendor cost and reduces WIP accordingly.