> ## Documentation Index
> Fetch the complete documentation index at: https://docs.getlago.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Journal Entry Details

> The underlying double-entry lines behind every recognized-revenue figure.

Every figure in the other reports is built from journal entries: balanced accounting records where debits equal credits. The Journal Entry Details report is the line-level source of truth. When a number anywhere else needs explaining, this is where you trace it.

## When to use it

* Tracing a recognized-revenue figure back to the exact billing event that produced it.
* Posting to or reconciling against your general ledger.
* Auditing a specific invoice, subscription, credit note, or dispute.

## Who uses it

Accounting teams reconciling to the ledger, and anyone investigating a number.

## Main fields

| Field          | What it means                                                                                  | How to use it                                  |
| -------------- | ---------------------------------------------------------------------------------------------- | ---------------------------------------------- |
| Date           | The day the entry is booked.                                                                   | Place the entry in the right period.           |
| Service period | The window the underlying service covers.                                                      | See what the entry is recognizing revenue for. |
| Amount         | The value of the entry.                                                                        | The debit and credit are equal and opposite.   |
| Account        | The account debited or credited (revenue, deferred revenue, receivable, cash, tax, and so on). | Map to your general ledger.                    |
| Linked source  | The invoice, subscription, fee, credit note, or payment behind the entry.                      | Trace back to the billing object.              |

## How to read it

Each event produces one or more balanced entries. A daily subscription recognition, for example, moves an amount out of deferred revenue and into recognized revenue on a single day. A payment moves an amount from receivable to cash. Reading the account pair tells you what happened.

## Example

A few entries from a \$50 monthly subscription billed in advance, then a payment.

| Date   | Service period | From account        | To account         | Amount  | Source            |
| ------ | -------------- | ------------------- | ------------------ | ------- | ----------------- |
| Jan 1  | Jan 1 – Jan 31 | Accounts receivable | Deferred revenue   | \$50.00 | Invoice           |
| Jan 1  | Jan 1          | Deferred revenue    | Recognized revenue | \$1.61  | Daily recognition |
| Jan 2  | Jan 2          | Deferred revenue    | Recognized revenue | \$1.61  | Daily recognition |
| Jan 20 | —              | Accounts receivable | Cash               | \$50.00 | Payment           |

The daily recognition lines repeat for each day of January, draining deferred revenue to zero by the 31st.

## Relationship to other reports

* Summing the recognized-revenue lines for a period gives the [Recognized Revenue report](/guide/revenue-recognition/reports/recognized-revenue) total.
* Deferred-revenue lines roll up into the [Deferred Revenue report](/guide/revenue-recognition/reports/deferred-revenue).
* All accounts roll up into the [Statements](/guide/revenue-recognition/reports/statements).

## Limitations to keep in mind

* Entries are pre-tax for revenue; tax sits in its own account.
* Closed periods are fixed; late events appear as adjustments in a later period.