Deferred Expenses (Debit Balance)
This is a pass-through account used to disperse the expense of a single payable into multiple periods based on the service dates of the associated expense lines.
The payable entry debits this account in the payable posting period (instead of expense) then it credits this account and debits expense in the associated future period.
The account balance should be zero at the end of time. If journal entries are made to this account, they must be auto reversed to prevent incorrect future balances in the account.