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Periodificación: each amount in its right place

Periodificación is the accounting principle of assigning each item of income and expense to the period it belongs to, not the moment it's collected or paid. It makes each quarter's or year's profit reflect the real activity.

Periodificación means placing each item of income and expense in the period it really belongs to, even if the money comes in or goes out at a different time. It's the accrual principle: what counts is when the operation is generated, not when it's paid.

An example: if you pay a full-year insurance policy in January, that expense isn't only January's — it covers all twelve months. Accrual stops one quarter from looking terrible and the next great just because of when payments happened to land.

How Cece sees it

Accrual is what makes your numbers tell the truth. When income and expenses are in their right place, you see at a glance whether a quarter was genuinely good or only looked that way.

Frequently asked questions

Is periodificación the same as cash basis?

No. Periodificación follows the accrual basis: each operation is assigned to the period it's generated in. The cash basis instead looks at when something is collected or paid. A freelancer's accounting is based, by default, on accrual.

The calm to enjoy your freelance work

Cece takes care of what weighs on your day-to-day (projects, payments, proposals, tax calculations) and surfaces the numbers that matter, so they stop weighing on you and you can get back to what counts.