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description: Record accruals, deferrals, depreciation, and other period-end adjustments
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# Adjust
Record adjusting entries for "$ARGUMENTS". Ensure revenue and expenses are recognized in the correct period by recording accruals, deferrals, depreciation, and estimates.
## Prerequisites
Read `.metapowers/accounting/$ARGUMENTS/04-trial-balance.md` for the unadjusted trial balance.
## Process
1. **Identify required adjustments:**
- **Accrued revenues** — revenue earned but not yet billed or received
- **Accrued expenses** — expenses incurred but not yet paid (wages, interest, taxes)
- **Prepaid expenses** — payments made in advance that need to be expensed over time
- **Unearned revenue** — cash received in advance that needs to be recognized as earned
- **Depreciation** — allocate the cost of long-lived assets over their useful lives
- **Allowances & estimates** — bad debt allowance, warranty reserves, inventory write-downs
2. **Create adjusting journal entries:**
- For each adjustment, record:
- **Type** — accrual, deferral, depreciation, or estimate
- **Accounts** — debit and credit accounts
- **Amount** — calculated adjustment amount with supporting calculation
- **Rationale** — why this adjustment is necessary
- Number entries sequentially (AJE-001, AJE-002, etc.)
3. **Validate adjustments:**
- Each adjusting entry must have equal debits and credits
- Verify that no operating transactions are included (those belong in Phase 2)
- Confirm depreciation methods and useful lives are consistent with policy
4. **Write the artifact** to `.metapowers/accounting/$ARGUMENTS/05-adjust.md` with sections:
- **Adjusting Journal Entries** — all entries with type, accounts, amounts, and rationale
- **Adjustment Summary** — total adjustments by type
- **Impact Analysis** — how adjustments affect net income and key account balances
## Output
The adjustments written to `.metapowers/accounting/$ARGUMENTS/05-adjust.md`. Present a summary highlighting:
- Number of adjusting entries by type
- Net impact on net income
- Largest adjustments by dollar amount
