# Accounts Payable

*/Departments/Accounts_Payable*

## Neighborhood

### Related (delivered by)

- [Hold Payment Pending Approval](/Processes/Hold_Payment_Pending_Approval) — delivered by · Processes
- [Cost Coding](/Processes/Cost_Coding) — delivered by · Processes
- [Publisher Commission Remittance](/Processes/Publisher_Commission_Remittance) — delivered by · Processes
- [Match Invoices To Receipts](/Processes/Match_Invoices_To_Receipts) — delivered by · Processes
- [Approving Vendor Invoices for Payment](/Processes/Approving_Vendor_Invoices_for_Payment) — delivered by · Processes
- [Accounts Payable Entry](/Processes/Accounts_Payable_Entry) — delivered by · Processes
- [Bill Payment](/Processes/Bill_Payment) — delivered by · Processes
- [Subcontract Procure to Pay](/Processes/Subcontract_Procure_to_Pay) — delivered by · Processes
- [DSD Invoice Reconciliation](/Processes/DSD_Invoice_Reconciliation) — delivered by · Processes
- [Receipt Processing](/Processes/Receipt_Processing) — delivered by · Processes
- [Overcharge Recovery](/Processes/Overcharge_Recovery) — delivered by · Processes
- [Wholesale Procure to Pay](/Processes/Wholesale_Procure_to_Pay) — delivered by · Processes
- [Running Order to Cash and Procure to Pay Cycles](/Processes/Running_Order_to_Cash_and_Procure_to_Pay_Cycles) — delivered by · Processes
- [Invoice Processing](/Processes/Invoice_Processing) — delivered by · Processes
- [Consignment Seller Settlement](/Processes/Consignment_Seller_Settlement) — delivered by · Processes
- [Foreign Vendor Tax Onboarding](/Processes/Foreign_Vendor_Tax_Onboarding) — delivered by · Processes
- [Freight Billing](/Processes/Freight_Billing) — delivered by · Processes
- [Vendor Payment Run Management](/Processes/Vendor_Payment_Run_Management) — delivered by · Processes
- [VPO billing processing](/Processes/VPO_billing_processing) — delivered by · Processes
- [Procurement Ledger Adjustment](/Processes/Procurement_Ledger_Adjustment) — delivered by · Processes
- [Accounts Payable Update](/Processes/Accounts_Payable_Update) — delivered by · Processes
- [Accounts Payable Maintenance](/Processes/Accounts_Payable_Maintenance) — delivered by · Processes
- [Accounts Payable Inquiry Management](/Processes/Accounts_Payable_Inquiry_Management) — delivered by · Processes
- [Accounts Payable Digitization](/Processes/Accounts_Payable_Digitization) — delivered by · Processes
- [Purchase Ledger Cleanup](/Processes/Purchase_Ledger_Cleanup) — delivered by · Processes
- [Payment Run Scheduling](/Processes/Payment_Run_Scheduling) — delivered by · Processes
- [Invoice Approval Routing](/Processes/Invoice_Approval_Routing) — delivered by · Processes
- [Expert Honorarium Settlement](/Processes/Expert_Honorarium_Settlement) — delivered by · Processes
- [Supplier Ledger Setup](/Processes/Supplier_Ledger_Setup) — delivered by · Processes
- [Supplier Contact Correction](/Processes/Supplier_Contact_Correction) — delivered by · Processes
- [Reimbursement Disbursement](/Processes/Reimbursement_Disbursement) — delivered by · Processes
- [Receive and Code Invoices](/Processes/Receive_and_Code_Invoices) — delivered by · Processes
- [Procure to Pay Invoice Processing Operations](/Processes/Procure_to_Pay_Invoice_Processing_Operations) — delivered by · Processes
- [Process Utility Vendor Payments](/Processes/Process_Utility_Vendor_Payments) — delivered by · Processes
- [Implement Touchless Invoice Processing](/Processes/Implement_Touchless_Invoice_Processing) — delivered by · Processes
- [Line Item Record Creation](/Processes/Line_Item_Record_Creation) — delivered by · Processes
- [Process and oversee electronic fund transfers (EFTs)](/Processes/Process_and_oversee_electronic_fund_transfers_(EFTs)) — delivered by · Processes
- [Process and audit work orders, requisitions, and documents](/Processes/Process_and_audit_work_orders,_requisitions,_and_documents) — delivered by · Processes
- [Process and audit bulk carrier invoices and documents](/Processes/Process_and_audit_bulk_carrier_invoices_and_documents) — delivered by · Processes
- [Verify signatures and required information on checks.](/Tasks/Verify_signatures_and_required_information_on_checks.) — delivered by · Tasks
- [Compare disputed merchandise with original requisitions and information from invoices and prepare in...](/Tasks/Compare_disputed_merchandise_with_original_requisitions_and_information_from_invoices_and_prepare_in...) — delivered by · Tasks
- [Establish and communicate expense reimbursement policies and approval limits](/Processes/Establish_and_communicate_expense_reimbursement_policies_and_approval_limits) — delivered by · Processes
- [Purchase goods or services.](/Activities/Purchase_goods_or_services.) — delivered by · Activities
- [Recover money paid out](/Processes/Recover_money_paid_out) — delivered by · Processes
- [Approve and pay bills.](/Tasks/Approve_and_pay_bills.) — delivered by · Tasks
- [Calculate and prepare checks for utilities, taxes, and other payments.](/Tasks/Calculate_and_prepare_checks_for_utilities,_taxes,_and_other_payments.) — delivered by · Tasks
- [Authorize payment of invoices or return of merchandise.](/Tasks/Authorize_payment_of_invoices_or_return_of_merchandise.) — delivered by · Tasks
- [Develop or maintain payment systems to ensure accuracy of vendor payments.](/Tasks/Develop_or_maintain_payment_systems_to_ensure_accuracy_of_vendor_payments.) — delivered by · Tasks
- [Match order forms with invoices, and record the necessary information.](/Tasks/Match_order_forms_with_invoices,_and_record_the_necessary_information.) — delivered by · Tasks
- [Negotiate recoveries with suppliers](/Processes/Negotiate_recoveries_with_suppliers) — delivered by · Processes
- [Pay bills and record checks issued.](/Tasks/Pay_bills_and_record_checks_issued.) — delivered by · Tasks
- [Process taxes payments](/Processes/Process_taxes_payments) — delivered by · Processes
- [Review event bills for accuracy and approve payment.](/Tasks/Review_event_bills_for_accuracy_and_approve_payment.) — delivered by · Tasks
- [Process invoices for payment.](/Tasks/Process_invoices_for_payment.) — delivered by · Tasks
- [Authorize payment](/Processes/Authorize_payment) — delivered by · Processes
- [Compare suppliers' bills with bids and purchase orders to verify accuracy.](/Tasks/Compare_suppliers'_bills_with_bids_and_purchase_orders_to_verify_accuracy.) — delivered by · Tasks
- [Receive, record, and authorize requests for disbursements in accordance with company policies and pr...](/Tasks/Receive,_record,_and_authorize_requests_for_disbursements_in_accordance_with_company_policies_and_pr...) — delivered by · Tasks
- [Prepare and mail checks.](/Tasks/Prepare_and_mail_checks.) — delivered by · Tasks
- [Keep records of invoices and support documents.](/Tasks/Keep_records_of_invoices_and_support_documents.) — delivered by · Tasks
- [Planning for purchase order processing](/Processes/Planning_for_purchase_order_processing) — delivered by · Processes
- [Pay or arrange for payment of freight or insurance fees or other charges.](/Tasks/Pay_or_arrange_for_payment_of_freight_or_insurance_fees_or_other_charges.) — delivered by · Tasks
- [Manage payments and deductions](/Processes/Manage_payments_and_deductions) — delivered by · Processes
- [Process parts purchase order](/Processes/Process_parts_purchase_order) — delivered by · Processes
- [Generate purchase orders](/Processes/Generate_purchase_orders) — delivered by · Processes
- [Review purchase order claims and contracts for conformance to company policy.](/Tasks/Review_purchase_order_claims_and_contracts_for_conformance_to_company_policy.) — delivered by · Tasks
- [Disburse funds from clients accounts to creditors.](/Activities/Disburse_funds_from_clients_accounts_to_creditors.) — delivered by · Activities
- [Disburse funds from client accounts to creditors.](/Tasks/Disburse_funds_from_client_accounts_to_creditors.) — delivered by · Tasks
- [Process and reconcile specialized reimbursements](/Processes/Process_and_reconcile_specialized_reimbursements) — delivered by · Processes
- [Verify AP pay file with purchase order vendor master file](/Processes/Verify_AP_pay_file_with_purchase_order_vendor_master_file) — delivered by · Processes
- [Verify AP pay file with purchase order supplier master file](/Processes/Verify_AP_pay_file_with_purchase_order_supplier_master_file) — delivered by · Processes
- [Respond to AP inquiries](/Processes/Respond_to_AP_inquiries) — delivered by · Processes
- [Release funds](/Processes/Release_funds) — delivered by · Processes
- [Record receipt of goods and services](/Processes/Record_receipt_of_goods_and_services) — delivered by · Processes
- [Reconcile purchase orders](/Processes/Reconcile_purchase_orders) — delivered by · Processes
- [Process one-time invoices](/Processes/Process_one-time_invoices) — delivered by · Processes
- [Process reimbursements and advances](/Processes/Process_reimbursements_and_advances) — delivered by · Processes
- [Process invoices](/Processes/Process_invoices) — delivered by · Processes
- [Process reimbursement and notification](/Processes/Process_reimbursement_and_notification) — delivered by · Processes
- [Process expense reimbursements](/Processes/Process_expense_reimbursements) — delivered by · Processes
- [Process and distribute payments](/Processes/Process_and_distribute_payments) — delivered by · Processes
- [Process and distribute manual checks](/Processes/Process_and_distribute_manual_checks) — delivered by · Processes
- [Process and audit carrier invoices and documents](/Processes/Process_and_audit_carrier_invoices_and_documents) — delivered by · Processes
- [Process accounts payable and expense reimbursements](/Processes/Process_accounts_payable_and_expense_reimbursements) — delivered by · Processes
- [Process payments](/Processes/Process_payments) — delivered by · Processes
- [Process payment for legal services](/Processes/Process_payment_for_legal_services) — delivered by · Processes
- [Process payables taxes](/Processes/Process_payables_taxes) — delivered by · Processes
- [Process corporate credit card requests](/Processes/Process_corporate_credit_card_requests) — delivered by · Processes
- [Process payable taxes](/Processes/Process_payable_taxes) — delivered by · Processes
- [Process pay for legal services](/Processes/Process_pay_for_legal_services) — delivered by · Processes
- [Process and record fixed asset maintenance and repair expenses](/Processes/Process_and_record_fixed_asset_maintenance_and_repair_expenses) — delivered by · Processes
- [Process and record fixed-asset maintenance and repair expenses](/Processes/Process_and_record_fixed-asset_maintenance_and_repair_expenses) — delivered by · Processes
- [Perform travel and expense management](/Processes/Perform_travel_and_expense_management) — delivered by · Processes
- [Perform remittances](/Processes/Perform_remittances) — delivered by · Processes
- [Perform out-payment](/Processes/Perform_out-payment) — delivered by · Processes
- [Perform evaluated receipt settlement](/Processes/Perform_evaluated_receipt_settlement) — delivered by · Processes
- [Manage vendor recovery](/Processes/Manage_vendor_recovery) — delivered by · Processes
- [Manage vendor payments according to services delivered](/Processes/Manage_vendor_payments_according_to_services_delivered) — delivered by · Processes
- [Match receipts with purchase orders](/Processes/Match_receipts_with_purchase_orders) — delivered by · Processes
- [Generate remittance advise](/Processes/Generate_remittance_advise) — delivered by · Processes
- [Distribute payments](/Processes/Distribute_payments) — delivered by · Processes
- [Develop supplier payment strategy](/Processes/Develop_supplier_payment_strategy) — delivered by · Processes
- [Compare check register to cash flow invoices](/Processes/Compare_check_register_to_cash_flow_invoices) — delivered by · Processes
- [Compile check register entries](/Processes/Compile_check_register_entries) — delivered by · Processes
- [Close batches or PO](/Processes/Close_batches_or_PO) — delivered by · Processes
- [Audit invoices and key data into AP system](/Processes/Audit_invoices_and_key_data_into_AP_system) — delivered by · Processes
- [Audit invoices and key data in AP system](/Processes/Audit_invoices_and_key_data_in_AP_system) — delivered by · Processes
- [Approve reimbursements and advances](/Processes/Approve_reimbursements_and_advances) — delivered by · Processes
- [Approve payments](/Processes/Approve_payments) — delivered by · Processes
- [Adjudicate claims and process reimbursement](/Processes/Adjudicate_claims_and_process_reimbursement) — delivered by · Processes

### Parent organization

- [Bookkeeping Firm](/CompanyTypes/Bookkeeping_Firm) — has department · CompanyTypes

### Measured by

- [Percentage of discounts available that are taken](/Metrics/Percentage_of_discounts_available_that_are_taken) — measured by · Metrics
- [Days payable outstanding](/Metrics/Days_payable_outstanding) — measured by · Metrics
- [Cost Per Invoice](/Metrics/Cost_Per_Invoice) — measured by · Metrics
- [Payment Error Rate](/Metrics/Payment_Error_Rate) — measured by · Metrics
- [Invoice Processing Cycle Time](/Metrics/Invoice_Processing_Cycle_Time) — measured by · Metrics

### Processes it runs

- [Payment Initiation and Release Workflow](/Processes/Payment_Initiation_and_Release_Workflow) — runs · Processes
- [Process accounts payable (AP)](/Processes/Process_accounts_payable_(AP)) — runs · Processes
- [Maintain supplier information](/Processes/Maintain_supplier_information) — runs · Processes
- [Reconcile Supplier Statements](/Processes/Reconcile_Supplier_Statements) — runs · Processes
- [Perform Three Way Match](/Processes/Perform_Three_Way_Match) — runs · Processes

### Problems this exposes

- [payment-method mix (ACH vs virtual card vs check) chosen without weighing card rebate against per-transaction fees on each AP run](/Problems/payment-method_mix_(ACH_vs_virtual_card_vs_check)_chosen_without_weighing_card_rebate_against_per-transaction_fees_on_each_AP_run) — exposes problem · Problems
- [OFAC/sanctions screening of payees runs separately from the AP release step, so a flagged vendor can clear in the payment file](/Problems/OFAC%2Fsanctions_screening_of_payees_runs_separately_from_the_AP_release_step,_so_a_flagged_vendor_can_clear_in_the_payment_file) — exposes problem · Problems
- [positive-pay / payee-match files to the bank assembled manually from the payment proposal, leaving released payments unprotected against check fraud](/Problems/positive-pay_%2F_payee-match_files_to_the_bank_assembled_manually_from_the_payment_proposal,_leaving_released_payments_unprotected_against_check_fraud) — exposes problem · Problems
- [supplier-claimed credit memos not posted to the AP ledger, so reconciliation overstates the payable balance](/Problems/supplier-claimed_credit_memos_not_posted_to_the_AP_ledger,_so_reconciliation_overstates_the_payable_balance) — exposes problem · Problems
- [supplier-statement open items show invoices the AP ledger never received, masking lost invoices behind apparent timing differences](/Problems/supplier-statement_open_items_show_invoices_the_AP_ledger_never_received,_masking_lost_invoices_behind_apparent_timing_differences) — exposes problem · Problems
- [partial-receipt and over-delivery quantities leave the match open on AP's books with no auto-reconciliation against later GRs](/Problems/partial-receipt_and_over-delivery_quantities_leave_the_match_open_on_AP's_books_with_no_auto-reconciliation_against_later_GRs) — exposes problem · Problems
- [service and freight invoice lines with no goods receipt fall out of the match and route to AP manual review](/Problems/service_and_freight_invoice_lines_with_no_goods_receipt_fall_out_of_the_match_and_route_to_AP_manual_review) — exposes problem · Problems
- [match tolerance thresholds on price/quantity variance set globally, so AP either auto-clears real overbillings or blocks trivial penny rounding](/Problems/match_tolerance_thresholds_on_price%2Fquantity_variance_set_globally,_so_AP_either_auto-clears_real_overbillings_or_blocks_trivial_penny_rounding) — exposes problem · Problems
- [vendor payment-block and hold flags in the master not synced to active disputes, so AP releases payment on contested invoices](/Problems/vendor_payment-block_and_hold_flags_in_the_master_not_synced_to_active_disputes,_so_AP_releases_payment_on_contested_invoices) — exposes problem · Problems
- [remit-to address divergence between the PO vendor and the invoice vendor stalls AP posting against the master record](/Problems/remit-to_address_divergence_between_the_PO_vendor_and_the_invoice_vendor_stalls_AP_posting_against_the_master_record) — exposes problem · Problems
- [duplicate vendor records under variant name/tax-ID spellings inflate AP's duplicate-payment exposure](/Problems/duplicate_vendor_records_under_variant_name%2Ftax-ID_spellings_inflate_AP's_duplicate-payment_exposure) — exposes problem · Problems
- [payment-run release timing optimized against cash position rather than just discount windows, decided manually in the payment proposal](/Problems/payment-run_release_timing_optimized_against_cash_position_rather_than_just_discount_windows,_decided_manually_in_the_payment_proposal) — exposes problem · Problems
- [supplier bank-detail change requests in the vendor master verified by callback, the prime BEC fraud vector](/Problems/supplier_bank-detail_change_requests_in_the_vendor_master_verified_by_callback,_the_prime_BEC_fraud_vector) — exposes problem · Problems
- [1099/tax and W-9 vendor master data going stale and unvalidated](/Problems/1099%2Ftax_and_W-9_vendor_master_data_going_stale_and_unvalidated) — exposes problem · Problems
- [duplicate/fraudulent invoice detection reliant on a person noticing](/Problems/duplicate%2Ffraudulent_invoice_detection_reliant_on_a_person_noticing) — exposes problem · Problems
- [early-payment discount windows missed inside slow approval routing](/Problems/early-payment_discount_windows_missed_inside_slow_approval_routing) — exposes problem · Problems
- [non-PO invoice coding to GL accounts done manually and inconsistently](/Problems/non-PO_invoice_coding_to_GL_accounts_done_manually_and_inconsistently) — exposes problem · Problems
- [three-way match (PO/receipt/invoice) exceptions resolved line-by-line by a clerk](/Problems/three-way_match_(PO%2Freceipt%2Finvoice)_exceptions_resolved_line-by-line_by_a_clerk) — exposes problem · Problems
- [vendor statement reconciliation against the AP ledger done quarterly by hand](/Problems/vendor_statement_reconciliation_against_the_AP_ledger_done_quarterly_by_hand) — exposes problem · Problems
- [Three Way Match Exception Handling](/Problems/Three_Way_Match_Exception_Handling) — exposes problem · Problems

### Staff

- [Vendor Master Data Analyst](/JobTypes/Vendor_Master_Data_Analyst) — staff · JobTypes
- [Accounts Payable Supervisor](/JobTypes/Accounts_Payable_Supervisor) — staff · JobTypes
- [Invoice Processing Analyst](/JobTypes/Invoice_Processing_Analyst) — staff · JobTypes
- [Accounts Payable Specialist](/JobTypes/Accounts_Payable_Specialist) — staff · JobTypes
- [Accounts Payable Clerk](/JobTypes/Accounts_Payable_Clerk) — staff · JobTypes

### Part of

- [Retail Chain](/CompanyTypes/Retail_Chain) — part of · CompanyTypes
- [Manufacturing Company](/CompanyTypes/Manufacturing_Company) — part of · CompanyTypes
- [Mid-Market Enterprise](/CompanyTypes/Mid-Market_Enterprise) — part of · CompanyTypes