Example Overview & Links

Modified on Tue, May 14 at 12:35 PM

SPW Budgeted income and expenses affect the balance sheet, and thus the cash flow, in a straightforward way. The cash flow impact is based on the default Offset Account and Amortization Schedule associated with the GL account; alternatively, the default can be overridden on the budget line or the SPW line.


Activity such as loan principal payments, prepaid expenses, and deferred revenue may be budgeted, or may affect the balance sheet only. This activity has more complicated impacts on the Projected Balance Sheet and Statement of Projected Cash Flows. The information required for these lines is entered on Global SPWs, on the Cash Flow tab. There’s a specific template for each type of activity. All of these are part of the Martus budget, though some of them affect the budget and others affect the balance sheet only.


For these complex items, it is important to be sure to budget (if necessary) and also select the correct cash flow template. That cash flow template determines the information that you must enter and the impact on the balance sheet. The Cash Flow Templates and their Balance Sheet Impacts are listed here:


TemplateBudgeted?Balance Sheet Impact
Loan Principal PaymentsNoOne non-amortized line and one amortized line
Prepaid Expense Billing & Recognition 
YesTwo amortized lines
Prepaid ExpenseNoOne non-amortized line and one amortized line
Deferred Revenue & RecognitionYesTwo amortized lines
Deferred Revenue
NoOne non-amortized line and one amortized line
Fixed AssetNoOne non-amortized line and one amortized line
Fixed Asset (checkbox for Sale)NoTwo non-amortized line and one amortized line
Opening a LoanNoOne non-amortized line
VAT and Sales TaxYesTwo amortized lines
Balance Sheet TransfersNoTwo non-amortized lines


Budget Line:



The default Amortization Schedule will be applied, but a line action can be utilized to override it. 



Specific Examples

Use the link below to jump to the example

Budgeted Income & Expense 

Loan Principal Payments 

Prepaid Expense and Recognition 

Prepaid Expense Recognition - Carryover from Previous Year 

Deferred Revenue

Fixed Asset Purchase

Fixed Asset Sale 

Opening a Loan

Vat and Sales Tax

Balance Sheet Transfers

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