Reporting Earned and Invoiced Revenue by Division

  • Actualizado en Jan 16, 2026
  • Publicado el Jan 16, 2026
  • 2 minuto(s) leído(s)
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Overview

Your business has two distinct divisions: construction and landscaping. You need to separate their financial reporting, specifically showing earned revenue for one division and invoiced revenue for the other. The question is: how do you achieve this specific split of revenue types by division?

Please be sure to attend the Over/Under classes prior to starting with Earned Revenue, this class will help you to understand the process and how it is typically handled in Aspire.

Aspire allows you to do this, but you need to be diligent in the set up and maintenance of the process. If you are dividing your Construction division from your other divisions, you will need to make sure that you do not mix other division’s services on your construction division opportunities and vice versa.

Note: You will need to manually adjust EOM journal entries and create reports in the Over/Under on the EOM Revenue tab to determine what portion of the over/under belongs to your construction division or any division that you want to report as earned revenue.

For the examples in this article, we are going to use the division of Construction, this will include any opportunities that are assigned to the division of Construction and contain construction services.

Reviewing the EOM Report

To record the Construction Division as Earned Revenue we are going to look at the EOM Report.

In this example, we are only going to use the Construction Division invoices and the Construction Division earned revenue for the current month.

  • Confirm this number by selecting the Revenue Over Under amount on the EOM Report.

    • This will open the Revenue Over Under report.

  • Then, set the filter to the Division of Construction.

  • Then, review the opportunities.

Note: The Over Under Amount column in this report appears as a negative number for this example, even though the $18,027.76 will be a debit on the journal entry.

Everything looks great!  Let’s work on the journal entry.

Creating Journal Entries for your Divisions

Consider creating two separate journal entries, one for your normal recognition of invoiced revenue and a separate journal entry for the Construction Division’s earned revenue.

Normal entries

Here is an example of what a normal journal entry for invoiced revenue can like for all divisions:

Here’s another example of what a normal journal entry for earned revenue can look like:

Hybrid entries based on Division

Let’s see what a hybrid journal entry may look like if you are Invoiced Revenue and reporting one division as Earned.

If you want to two separate Journal Entries to book the Invoiced and the Earned Revenue your Journal Entries may look like this:

Adding both Earned and Invoiced Revenue on one entry

You can book one journal entry to report both the Earned and Invoiced Revenue, but this can prove difficult if you have multiple divisions.

Here’s an example:

Keep in mind

  • Remember that you will still need to reconcile your Over Under for All Time for the divisions you are reporting as Earned on your Balance Sheet.

  • Please be aware that invoice adjustments are a source of Over/Under reporting discrepancies.

  • Over/under adjustments should only be done for the construction divisions and only if you have done invoice adjustments.