Separate Committed and Paid Costs

Classify paid, received-but-unpaid and ordered-not-received amounts without counting a deposit or invoice twice.

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The Practical Check

The idea: separate amounts already paid, amounts received but unpaid, and amounts ordered but not received. Payment evidence supports the first; receipt plus an unpaid balance supports the second; the remaining order supports the third. One order can span states. These are OpenAid planning evidence labels, not statutory accounting categories or findings about present legal liability. This exercise supplies intended remaining quantities/prices under approved purchase terms; it establishes no payment month or new spending permission.

Your Starting Facts

Exercise: fictional Harbor Light Community Project, October 31, 2026, USD. A: solar lamps cost 2,400; a 600 deposit was paid October 8, goods received October 29, and invoice balance 1,800 is unpaid. B: water filters cost 1,000; ordered and dispatch confirmed, nothing received or paid. C: training materials cost 750; delivered October 20 and paid October 31. D: mobile data costs 500; 200 delivered October 30 and unpaid, 300 undelivered; nothing has been paid on this bundle. Remaining quantities/prices are still intended under the supplied approved purchase terms. Other dates and permissions are UNKNOWN.

Worked Example

Answer and reasoning: all amounts are fictional USD. Lamps: 600 paid and 1,800 received-but-unpaid, not another 2,400 still to pay. Filters: 1,000 ordered-not-received; dispatch is not receipt. Training materials: 750 paid, nothing remaining. Data: 200 received-but-unpaid and 300 ordered-not-received. Total 4,650 = 1,350 paid + 2,000 received-but-unpaid + 1,300 ordered-not-received. Remaining intended payments are 4,650 - 1,350 = 3,300, also 2,000 + 1,300. The forecast owner checks actual payment months and supplier follow-up; classification itself authorizes no entry or payment.

Try the Judgment Exercise

Using those facts once each, how much remains to be paid?

Use the Checking Prompt

Copy this prompt into your own AI tool with non-sensitive inputs, then check the answer yourself. OpenAid does not send this text to an AI service.

Continue With the Resource

Cash Flow Forecast Template

Optional Facilitator Note

Transfer check: five fictional units at USD200 each; USD300 deposit paid. Three units worth USD600 are delivered; their invoice shows USD300 due after the deposit credit. Two units worth USD400 remain undelivered. Classify first, then check below.

Work Product: Answer: USD300 paid + USD300 received-but-unpaid + USD400 ordered-not-received = USD1,000. USD700 remains. Source scope: GWSCPA distinguishes cash and recognition timing in US practice. CC8 covers expenditure checks, CC26 risk/dependency questions, and charity decision guidance information/authority in England and Wales. All checked November 1, 2026. These sources prescribe neither this classification frame nor the exercise; both are original OpenAid teaching design.

Debrief and Reasons

  1. Which fact proves a payment happened?

    Separate payment from dispatch or receipt.

  2. Which received amount has already been covered by the deposit?

    Avoid counting the same amount twice.

  3. Which delivery and payment dates remain unknown?

    Classification does not supply a payment month.

Source and Scope

Fictional examples for practice. Completing an exercise does not certify competence.