Accrued Liabilities

Obligations you owe but haven't been billed for yet — recorded so the books show the truth before the invoice arrives (utilities consumed, services received, year-end accruals).

Where: Account → Purchases → Accrued Liabilities

Record the liability with its account, amount and period; reverse or settle it when the actual bill lands (raise the bill and clear the accrual). Accruals are classic month-end journal territory — keep descriptions explicit for the auditor.