For payments in base or transaction currencies, the system calculates the realized gain or loss in base currency and in statutory currency, and posts the difference to the relevant gain or loss system accounts. The gain or loss is the difference between the base currency (or statutory currency) value of the invoice at the time it was created and the base currency (or statutory currency) value of the invoice at the time of payment. For partial payments, this difference is prorated according to the amount paid.

When a domain uses a statutory currency, the system calculates the gain or loss twice, once for the base currency and a second time using the statutory currency, each using the most recent statutory exchange rate.

The original exchange rates for both the base currency and statutory currencies are stored in the original transaction (invoice) record and compared with the relevant exchange rate at the time of payment. The difference is then posted as a gain or loss.

See Realized Gain and Loss for realized gains and losses in AR with example postings.