Telecommunications
Data Overage Revenue
Billing a customer for data usage beyond their monthly plan allowance.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Accounts Receivable (Overage) | Asset (+) | 8.00 | - |
| Overage / Variable Revenue | Revenue (+) | - | 8.00 |
💡 Accountant's Note
Overage charges are variable consideration under IFRS 15 — recognized when the usage occurs and the amount is determinable. Telecoms face constraints in recognizing overage estimates before they are confirmed.
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