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This program is to create journals that will run based on a regularly scheduled batch job and are used to divide costs evenly over a certain period.
E.g. A car insurance is always paid a year in advance, but in the P&L you wish to see the cost per month.
When the invoice is booked, the account is usually an account like "Prepaid Insurance". Then monthly 1/12 of the amount will be re-allocated from prepaid to expense "Car Insurance".
In this program this exercise can be automated, making month closing faster and less work.