Record the tax shown on a seat-change charge
The problem A seat receipt can show a tax figure that differs from the contract rate, or its total can be mistaken for the price before tax.
State the receipt’s tax separately when recording a seat-change charge. The books keep that figure and flag differences for review. If the tax figure is missing, a vendor seat-change charge raises attention when its amount looks like a calculated price including tax, or when the contract leaves the prorated price to the vendor. Your agent can check the receipt before treating the payable as reconciled.