Book a year-end deferral and have it reversed automatically

Use this when a cost paid or income received before year end belongs to the next year, for example an insurance premium paid in December for the whole next year. It is for clients that keep a balance sheet; for a client with a cash-basis profit calculation the two templates are not offered.
Open Bookings, click Manual posting and choose Prepaid expense (year end) (a cost that belongs to next year) or Deferred income (year end) (income that belongs to next year). Enter the date (usually 31 December), the amount, a text and the account of the cost or the income. The app books the other side on the deferral account of the chart itself.
Reverse on is proposed as 1 January of the next year. On that day the app books the opposite entry on its own, without a click, so the cost or income lands in the right year. If that month is already locked, the reversal is booked in the first open month after it. An entry already handed over to the tax advisor in a DATEV export is reversed the same way, by a new booking; it is never edited.
Below the amount shown in the hint (1,000 EUR unless changed; this value is not confirmed by a tax advisor) a deferral is usually not worth booking. The hint never blocks you.
The two templates carry their own reason and ask for no document. The deferral account numbers are placeholders until a tax advisor confirms them.
A provision (Rückstellung, a certain liability that is not invoiced yet, such as holiday pay, year-end costs, trade tax or warranty) is booked from Provision (other) or Provision (tax) in Manual posting. You enter the amount and the expense account; the app proposes no figure, because an estimate is a judgement for you and the tax advisor. A provision is never reversed by itself. To use or dissolve it, book Release or use of a provision (other) with a text that gives the basis.
The year-end checklist shows Open provisions to review, and the register provisions lists each provision account that still has a balance on a date. It does not block the year.