Is it easier or harder to make adjustments to billed invoices that have payments associated with them?

Making adjustments to billed invoices that have payments associated with them is generally considered harder due to the complexity involved in reconciling payments against the invoice changes.

When an invoice has already been paid, the financial transaction is recorded in the system, establishing a liability for the company that needs to be properly managed. Adjustments to these invoices may require reversing or modifying existing payments, which can potentially lead to discrepancies in financial records, affect cash flow, and require additional approvals or processes.

Moreover, changes to paid invoices often involve interactions with customers and necessitating clear communication about the adjustments, which adds another layer of complexity. The need to maintain accurate records for both internal auditing and customer satisfaction means that such adjustments must be performed with a higher degree of caution and care.

In contrast, adjustments to invoices that have not been paid are typically more straightforward since they do not involve the intricacies related to cash flow and financial reconciliation. This difference in process and risk clearly indicates why making adjustments to billed invoices with associated payments is regarded as more challenging.