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I can see that you have a complex billing scenario that may require the expertise of an accountant to ensure proper handling of your accounting software. I would recommend reaching out to an accountant who is well-equipped to help you account for the underage time. They can provide tailored advice and guidance to ensure accurate and compliant accounting practices for your support agreements.
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I'm adding these articles to learn more about handling invoice payments:
Know that you’re always welcome to post a reply in this thread if you have any follow-up questions about managing invoices in QuickBooks. The Community team is here to help and back you up.