Before You Start
This guide assumes you have a Xero Standard or Premium subscription and a basic understanding of accrual accounting principles.
Overview
What You’ll Learn
- How to set up a dedicated Prepaid Expense asset account in Xero
- Creating and managing automated amortization schedules
- Ensuring accurate monthly expense recognition
- Tips for month-end reconciliation of prepaid assets
1. Understanding Prepaid Expenses in Xero
Before utilizing Xero’s feature, ensure you have the necessary accounts:
Required Accounts
- Prepaid Expenses (Current Asset)
- Relevant Expense Account (e.g., Insurance Expense, Rent Expense)
Common Prepaid Items
- Insurance Premiums
- Annual Software Subscriptions
- Rent Payments
- Advertising Campaigns
2. Xero’s Built-in Amortization vs. Manual Entries
You have two primary ways to handle prepaid expenses.
Method A: Xero’s Built-in Amortization Feature
This is the automated way for Xero Standard/Premium users.
- Automated monthly postings.
- Reduces manual errors.
- Easy to track remaining balance.
- Requires initial setup.
- Not available in Starter plan.
- Less flexible for unique schedules.
Method B: Manual Journal Entries
This method provides full manual control.
Expert Tip: We strongly recommend leveraging Xero’s built-in Amortization feature. It automates the complex calculations and journal entries, saving significant time and reducing errors compared to manual methods.
3. Step-by-Step: Setting Up Prepaid Expenses
Here is the high-level workflow for clean prepaid expense management.
Here is a sample code block to illustrate the amortization schedule setup.
{
  "prepaid_item_name": "Annual Software License",
  "total_cost": 1200.00,
  "start_date": "2025-01-01",
  "end_date": "2025-12-31",
  "amortization_period_months": 12,
  "monthly_expense": 100.00,
  "asset_account": "810 - Prepaid Expenses",
  "expense_account": "420 - Software Expense"
}4. Configuring Amortization in Xero
- 1Create a “Prepaid Expenses” Asset AccountNavigate to Accounting > Chart of Accounts. Add a new account with the type “Current Asset”. 
- 2Enter the Initial Bill/InvoiceWhen creating the bill, code the full amount to your “Prepaid Expenses” asset account. Don’t code directly to an expense account yet. 
- 3Create Amortization ScheduleFrom the approved bill, click “Options” > “Create amortization schedule”. Define the expense account, start/end dates, and duration. 
- 4Review and PostReview the generated schedule to ensure monthly amounts and total duration are correct. Then post the schedule to activate it. 
Common Error: Incorrect Account Type
Always ensure the initial bill for a prepaid expense is coded to a Current Asset account, not directly to an expense account. The amortization schedule will then handle the monthly transfer to the expense account.
5. Month-End Review and Reconciliation
Month-End Checklist
- Review all active amortization schedules in Xero.
- Verify monthly expense entries have been automatically posted.
- Reconcile the Prepaid Expenses asset account balance against your records.
- Ensure no duplicate manual expense entries have been created.
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