{"id":4426,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4426"},"modified":"2026-09-07T10:34:04","modified_gmt":"2026-09-07T10:34:04","slug":"open-items","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/offene-posten-opos\/","title":{"rendered":"Outstanding Items (OPOS)"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Outstanding Items (OPOS)<\/strong> These are receivables or payables within Bookkeeping that have not yet been fully settled. They show which amounts are still outstanding from customers or still need to be paid to suppliers and other creditors.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What does OPOS mean?<\/h2>\n\n  <p>The abbreviation <strong>OPOS<\/strong> stands for <strong>open items<\/strong>. This refers to booking items for which an outstanding amount still exists.<\/p>\n\n  <p>open items typically arise in connection with invoices and remain in place until the respective amount has been paid in full.<\/p>\n\n  <p>In accounting systems, this information is often summarised in an open items list or open items list.<\/p>\n<\/section>\n\n<section id=\"debitoren-kreditoren\">\n  <h2>Accounts receivable and accounts payable open items<\/h2>\n\n  <p>open items can affect both receivables and payables:<\/p>\n\n  <ul>\n    <li><strong>Customer open items:<\/strong> receivables from customers or other debtors that have not yet been fully settled<\/li>\n    <li><strong>Creditor open items:<\/strong> trade payables or other creditors not yet fully settled<\/li>\n  <\/ul>\n\n  <p>Trade receivables open items are therefore closely related to the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a>, creditor open items with the <a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a>.<\/p>\n<\/section>\n\n<section id=\"ausgleich\">\n  <h2>When is an open item cleared?<\/h2>\n\n  <p>An open item remains in existence as long as there is still a residual amount to be cleared. Clearance can be effected, for example, by a payment, a credit note, or a corresponding offset.<\/p>\n\n  <p>With a partial payment, the open amount is merely reduced. The remaining balance continues to exist as an open item.<\/p>\n<\/section>\n\n<section id=\"faelligkeit\">\n  <h2>Open, due and overdue \u2013 what is the difference?<\/h2>\n\n  <p>An open item is not automatically due or overdue. A customer receivable can already be managed as an open item even though the agreed payment term has not yet been reached.<\/p>\n\n  <p>For further processing, it must therefore additionally be checked when the claim falls due and whether the payment period has already been exceeded.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> \u201eOpen\u201c describes the accounting settlement status \u2013 \u201edue\u201c and \u201eoverdue\u201c refer to the timing of the payment owed.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"forderungsmanagement\">\n  <h2>OPOS and receivables management \u2013 what is the difference?<\/h2>\n\n  <p>open items represent the accounting status of not yet balanced receivables or payables.<\/p>\n\n  <p>The <a href=\"\/en\/glossary\/debt-management\/\">Debt management<\/a> by contrast, describes the overarching monitoring and management of the customer receivables portfolio.<\/p>\n<\/section>\n\n<section id=\"mahnwesen\">\n  <h2>OPOS and Dunning process \u2013 what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/mahnwesen\/\">Revenue Service<\/a> relates to the processing of due customer receivables that have not yet been settled.<\/p>\n\n  <p>A open items list can provide information on existing receivables and their outstanding amount. However, a single open item does not necessarily mean that a reminder is already required.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/debt-management\/\">Debt management<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/mahnwesen\/\">Revenue Service<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4426","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4426"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}