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Intercompany Recharges

Updated: August 20, 2025

Updated over a month ago

Intercompany Recharges in GATHER.nexus streamline the process of allocating costs, billing services, or recharging expenses between group entities. They ensure that both sides of a transaction - the charging entity and the receiving entity - are automatically posted, balanced, and reconciled.

This reduces manual effort, strengthens audit trails, and provides flexibility in how the transactions are represented: either as Journals within GATHER’s ledgers or as Invoices pushed back into source accounting systems.


Workflow Overview

  1. Navigate to Group Financial Control → Intercompany Recharge.

  2. Click Perform to start a new workflow.

  3. Enter a workflow name (e.g., “Q1 2025 Management Salary Recharge”).

  4. Select participating companies:

    • From Company – the cost originator.

    • To Companies – the cost recipients.

    • Choose via Group (predefined set) or Direct Selection (individual pick).

    • Note: Only one From Company can be selected, but multiple To Companies are allowed. GATHER automatically manages multi-currency translation using appropriate FX rates.

  5. Configure transaction type, frequency, and posting status.

Note: Only one From Company can be selected, but multiple To Companies are allowed. GATHER automatically manages multi-currency translation using appropriate FX rates.


Transaction Type Options

Journal Entries

  • Posts balanced debit/credit entries directly within GATHER.

  • Immediate impact on group P&L and Balance Sheet.

  • Best for allocations, management charges, or adjustments where invoices are not required.

  • No AR/AP impact; clearing is internal only.

  • Traceable in GATHER’s audit logs but does not produce external documents.

Invoices

  • Generates matching AR/AP invoices between entities in the source systems (QuickBooks, Xero, etc.).

  • Recommended when billing requires supporting invoice documents for settlement or compliance.

  • Provides full visibility in AR/AP subledgers, so balances can be tracked and settled like external transactions.

  • Strengthens audit evidence by producing external documents alongside ledger postings.

Both options maintain balanced double-entries across entities. The choice depends on whether you need invoice visibility or a ledger-only allocation.


Recharge Configuration Options

Option 1: Simple

  • Best for straightforward recharges (two companies, fixed costs).

  • Configure debit/credit accounts for both From and To companies.

  • Add narrations and enable tracking categories if required.

Option 2: Split by Percentage

  • Allocate costs across multiple To Companies based on percentages.

  • Adjust sliders or enter exact percentages.

  • Percentages must not exceed 100%. Any unallocated portion remains in the From Company.

  • Journal entries automatically reflect proportional allocation.

  • Ideal for shared services, overheads, or department-level allocations.

  • Ensures consistency across reporting periods without manual recalculation.

Option 3: Split by Percentage with Markup

  • Supports transfer pricing or management fee markups.

  • Configure percentage allocations for each To Company.

  • Add markup rates:

    • Same for all – apply one uniform markup.

    • Different for all – apply individual markup rates.

  • GATHER calculates adjusted amounts automatically and reflects them in journal entries.

Example:

  • Demo UK: 60% allocation + 5% markup.

  • Demo US: 40% allocation + 8% markup.

Markups are useful when regulations or agreements require a margin on intercompany charges.

Posting & Balancing

  • All recharges are auto-balanced across entities, ensuring both sides of the transaction post simultaneously.

  • Intercompany accounts are used to record the debit/credit flow.

  • Invoices appear in AR/AP; journals flow directly to ledgers and consolidation.

Posting Options

  1. Bulk Post – process many transactions at once.

  2. Individual Post – review and post transaction-by-transaction.

  3. Recurring Setup – system posts automatically on schedule.

Status & Management

  1. Draft – allows review before impacting financials.

  2. Posted – finalised and visible in accounting system.

  3. Repost – adjust or correct a posted transaction while maintaining audit trail.

  4. Xero View – open directly in Xero for confirmation.


Need help? Visit gather.nexus, click the chat icon in the bottom-right corner, or email us at [email protected] for assistance.

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