Mobile Number Portability (MNP) Fee
Recording the administrative fee charged when a customer ports their number to another operator.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Receivable (MNP Fee) | Asset (+) | 5.00 | - |
| MNP Administrative Fee Revenue | Revenue (+) | - | 5.00 |
💡 Accountant's Note
MNP fees are recognized immediately since the porting service is a point-in-time obligation. Some jurisdictions do not allow charging for MNP — making this entry applicable only where regulatory permitted.
Practitioner & Systems Framework
💻 ERP Architecture
MNP fees are charged through the CBS when the porting process is initiated or completed, depending on the operator's policy and regulatory framework. In Jordan, the TRC regulates the MNP process and any applicable administrative fee. The fee is posted to the revenue account immediately as the performance obligation (processing the port) is satisfied at a point in time. The MNP administration system logs all porting requests (in and out) and interfaces with the CBS for billing.
⚠️ Audit Flags
Auditors confirm that MNP fees are only charged where permitted by the TRC regulatory framework. Test that the fee amount matches the approved regulatory or contractual limit. Reconcile the number of MNP transactions processed to the fee income recognised. For ports-out, confirm that the service is terminated and no further subscription revenue is recognised after the effective porting date. Review the porting-out volume as a customer retention metric for management reporting.
📄 Required Documentation
TRC regulatory confirmation of permissible MNP fee, CBS porting transaction log, MNP revenue posting, reconciliation of porting volume to fee income, porting-out subscriber deactivation records, and porting-in new subscriber activation records.
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Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.