Record,Illustrative USD,Meaning,Tax treatment Issued invoices,3000,Documents issued,VERIFY LOCALLY Collected before provider deduction,2400,Client payments received by provider,VERIFY LOCALLY Provider deduction,72,Separate provider cost,VERIFY LOCALLY Bank receipt,2328,Cash credited,VERIFY LOCALLY Unpaid invoices,600,Not collected,VERIFY LOCALLY Separately paid expenses,400,Cash outflow,VERIFY LOCALLY