# Payables Purchases and Payment Bridge

Tie supplier purchases to the payable balance using documented payments and adjustments.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Opening/closing AP; credit purchases; cash payments; supplier credits; FX/other movements; cutoff dates and currency.

## Workflow
1. Use consistent periods and one currency; distinguish purchases from expense when the model does.
2. Calculate opening plus credit purchases minus payments minus credits plus signed other changes.
3. Tie result to closing AP and name unresolved movements.
4. Keep forecast assumption separate from booked fact; no payment or posting.

## Output contract
period | opening_ap | purchases | payments | credits | other | expected_close | residual

## Fictional acceptance test
Fictional opening 60, purchases 100, payments 80, credits 10 yields 70 close. Closing 75 leaves 5 unknown. A supplier statement cannot by itself authorize payment.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/financial-modeling/forecasting-balance-sheet-items-financial-model/

Checked October 8, 2026. Oct8 live GSC through Oct5: marketing copilot 37 impressions, Planable/Claude 33 and Planable/ChatGPT 23, campaign brief 12 and reports 11. Marketing/social topics follow these parent-query leads; other professions follow method-source workflow needs, not exact query measurements. Exact monthly volume is unmeasured.