# Paid-from account & deferred payment (expenses and asset purchases)

> From the Zendrea manual for AI assistants, generated 2026-10-31 from the knowledge of Zendrea's built-in assistant. All topics: https://www.zendrea.ch/llms.txt; all of them in one file: https://www.zendrea.ch/llms-full.txt. Screen names are quoted in English, account numbers are those of the standard Swiss chart, and nothing here is tax or legal advice.

The booking form's "paid from" account decides how the entry is settled. The expense/asset still hits P&L (or the balance sheet, for assets) in the booking period regardless — only the cash settlement may be deferred. This is unchanged in the expense form's "Multiple items" mode: however many items an expense has, there is exactly one paid-from account, one document total, one due date, and one settlement. The dropdown is split by divider lines into groups, always in this order: money (the banks, cash, 1090, 1300), credit card, payables (incl. named suppliers), owner accounts (the shareholder loans, 2850 last); every entry shows the account's own name from the chart. The topic [paid-from](https://www.zendrea.ch/docs/paid-from.md) explains why an account is or is not offered in a paid-from list, how to add one (a second bank, another loan account) and what a payment dialog offers; this section only summarizes it (an account is added by copying it in Settings → Chart of Accounts).
- **Which source a new form pre-selects.** Not "on account" by default: a new expense or asset purchase opens with the source this company used last for the same category (after receipt auto-fill: for the same supplier), else the last source that paid on the spot, else the main bank. "On account" is pre-selected only with evidence: that category's or supplier's own history, or a payment slip (QR bill, IBAN) on the receipt with no history saying otherwise; a till receipt never opens on account. A custom template's pinned source still wins, and once the user picks a source it stays. Nothing on screen says why; if asked, explain this rule (the topic [paid-from](https://www.zendrea.ch/docs/paid-from.md)).
- **On account: 2000 Kreditoren** (trade payables), or a **named creditor (K-…)** — use when a supplier invoice has been received but is not yet paid. The form books debit expense|asset / credit the payable. The user later settles it with the **book-payment button** (the down-arrow on the entry row): the payable line always clears the **exact booked amount**, and when the amount actually paid differs (an FX bill paid from the CHF account, a rounding write-off) the gap books as a separate difference line — see the topic [payment-differences](https://www.zendrea.ch/docs/payment-differences.md).
- **Other payable accounts (expense form only).** The expense form's paid-from dropdown also offers **2004** (übriger Betriebsaufwand — a trade payable like 2000, with a due date and an Open Items position) and a set of **non-trade liabilities** in two families. (a) **Settlement-free**: **2270** (AHV/IV/EO/ALV), **2272** (pension funds), **2300** (accrued expenses / passive Rechnungsabgrenzung), **2600** (Rückstellungen) and **2850** (private account — the owner settled it personally). These book normally but carry **no due date**, produce **no Open Items position** and get **no book-payment button** — they clear through the flow that owns the account (salary/AHV for 2270/2272) or by reversal (2300, 2600), not per expense. (b) **Authority payables** — the company's own tax debts, paid by bank transfer: **2208** (Geschuldete Steuern / Tax payables) and **2207** (Emissionsabgabe, the stamp duty on large capital contributions). These DO carry a due date and DO get a book-payment button, so an assessed tax bill is settled from the entry row like a supplier invoice — but they never appear in **Open Items**, which is trade-supplier monitoring (they roll into category 220, while the reconciliation ties to 200). Only 2208 is active in the shipped chart; 2207 appears once the company activates it in Settings → Chart of Accounts. VAT (2200/2201), Bezugsteuer (2203), AHV (2270), BVG (2272) and the withholding tax **2206** (booked and remitted by the dividend flow) are deliberately NOT in this family — each already has its own settlement flow, and a second payment path would risk settling the same debt twice. **2209** (Quellensteuer) is not offered either: source tax is withheld from wages, a salary item and never the other side of an expense; until the salary run supports it, the remittance to the canton is a manual entry (debit 2209 / credit the bank). A preset pre-selects a payable and chooses which family is offered, but never narrows it further than that. Two presets differ from the 2000 default: **taxes** is *non-trade* — it pre-selects **2600 Rückstellungen** (the normal Swiss year-end treatment: provision the tax charge, pay it the following year) and offers only the non-trade liabilities (2600/2208/2300/2270/2272/2850), with 2000/2004 deliberately unreachable because direct taxes are not trade creditors. **Bank charges** pre-select the **bank account**, since the bank debits its fees directly rather than invoicing them — payables stay available for the rare invoiced case. A tax provision on 2600 gets no due date and no Open Items row: it is released, not chased — whereas an **assessed** tax bill belongs on **2208**, which does carry a due date and a payment button.
- **Direct payment: a bank account or cash (1000)**: the main bank 1020, any other active bank account in the base currency (a copy of 1020; 1010 Postkonto or 1029 once switched on), or in a multi-currency company the bank of a foreign currency. Settles immediately (debit expense|asset / credit bank|cash); there is no separate payment step and the book-payment button stays disabled.
- **Transit account: 1090 (Interne Überträge), expense form only** — for ONE bank movement covering SEVERAL bookings: each expense is booked against 1090 (already paid, so no due date, no Open Items position, no book-payment button), and the single bank line is entered once as 1090 → bank, which clears 1090 back to zero and lets the statement line reconcile to one entry. Offered only when 1090 is active; an ordinary single payment takes the bank account directly. It draws an **ER** Belegnummer, not B — the expense's own document is the supplier receipt, while the bank movement carries the B voucher. The settlement dialogs offer 1090 as a payment source for the same reason.
- **Company credit card: 2190 Kreditkarte** — a settle-later liability, offered as a "paid from" option only when the mandator has an active card account. The form books debit expense|asset / credit the card; the accumulated card balance is cleared later with **"New credit card settlement"** in the Others panel (a card → bank transfer). Carries no due date (like shareholder-loan financing).
- **Shareholder loans (the owner paid privately): 2150 and 2470, plus 2160, 2480 and 2560 once switched on, and any copy of them**: the owner paid the company's bill from their own money and the company now owes the owner (debit expense|asset / credit the loan). No due date and no Open Items position, but the book-payment button stays, so repaying the owner from the bank is booked from the entry row. **2850 Privatkonto** (sole proprietors only) sits after them, at the end of the list.
- **Payment due date (on-account only).** On-account expenses and asset purchases carry a **due date**, pre-filled as the booking date plus the **supplier's payment term** — each creditor has a default term in days (set in the supplier dialog, shown in the suppliers list); the generic 2000/2004 payable, or a supplier with no term set, uses an app-wide **30-day** default. The user can edit it. The field is **disabled** for direct/paid-now payments (bank/cash/1090), for shareholder-loan financing (2150/2160/2470/2480/2560) and for the settlement-free non-trade payables (2190/2270/2272/2300/2600/2850), none of which carry a due date; it is **enabled** for the authority payables (2207/2208), which have a real deadline even though they never reach Open Items. A save-time backstop guarantees anything with a due date always has one. These due dates drive the Open Items report (the topic [open-items](https://www.zendrea.ch/docs/open-items.md)).

Net salaries follow the same on-account/settle-later model against **2002**, but default to immediate bank payment (the main bank 1020; any other bank in the base currency can be picked).