1. In esiLaw 360, the posting of an anticipated disbursement during create bills will have a zero impact on your net income, because the anticipated disbursement debit to the total client disbursement expense in audit of anti. Disbursement (sample audit #1 in below) . However, this impact will be zeroed out by credit to Billed Disbursement Revenue in bill posting audit #2 in below, because they posted together with same date Jan 5, 2021. Total impact to your net income is zero.

Please refer to the attached video clip, plus the transaction audit detail and Trial balance below:

2. The disbursement revenue is not realized until the actual disbursement is posted on Jan 20, 2021 (audit#3 in below), which will credit to client disbursement expense GL 6030 by $45, it will zero out the debit into client disbursement in anticipated disbursement audit#1, therefore, leave the total $-45 in billed disbursement revenue as actual revenue.