# UninvoicedReceiptsReport

> GR/IR aging. The evidence for the period-end accrual.

Source: https://lopifi.com/components/uninvoiced-receipts-report
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

---

- **Family:** Payables (AP) — 
- **Status:** Implemented
- **Spec:** https://lopifi.com/docs/catalog/11-payables

## Install

```bash
npx shadcn@latest add @lopifi/theme
npx shadcn@latest add @lopifi/uninvoiced-receipts-report
```

## Specification

GR/IR aging: goods received not yet invoiced. **This report is the evidence for the period-end accrual entry**, and it generates it. Old balances mean a missing invoice or a receipt that never happened — both findings. Open POs at period end are commitments, not accruals — disclosed only when they are significant unconditional (noncancelable) purchase obligations (ASC 440) — and the component keeps them separate.

## Rules this component obeys

Money is minor units, never floats. `null` is not `0` and neither is redacted. Negatives render in accounting parentheses with the parenthesis column reserved on both sides. Debit and credit are two columns. Per-currency decimal places. Polarity is explicit — up is not always good. Every figure states its period, entity, currency, basis and as-of.