Start with one original and a separate note
When several businesses use one service, record separately the buyer named on the invoice, who paid it and who actually uses the service. Attach supporting evidence to each entry. Payment information does not replace the buyer's name, and a list of users does not decide how to treat the cost.
We recommend keeping the received file unchanged and creating a separate note called “Service use — information for questions”. Include a link or unambiguous location for the original and its invoice number. If you save a copy in the other business's folder, label it as a copy of the same document for assessment; it does not represent another purchase.
Splitting a PDF does not explain how each business used the service. Acrobat, for example, can split a file by page count, file size or bookmarks. That is a file operation, not evidence that the supplier issued separate invoices to different buyers. Renaming an attachment does not explain service use either. The Adobe help page in the sources describes PDF splitting options.
A record to fill in alongside the invoice
This table helps you prepare questions; it is not a way to divide the amount. Copy invoice details exactly and keep your own findings separate. If you do not know something, write “unknown” and name the person who will find out.
| Field | What to record |
|---|---|
| Original document link | Location and filename of the received file, and a link to the original email where available. |
| Supplier and named buyer | Names exactly as printed on the original. Add other service users in separate rows. |
| Invoice number, total and currency | Exact original details, without conversion or division between businesses. |
| Service period | The period stated on the invoice; say if none is stated. Do not infer it from the filename. |
| Payer | Who paid and the evidence for that; mark payment as unknown if unverified. |
| Business using the service | Record separately for each business the service or part it uses. |
| Observed use | Specific activity or number of units, with the period covered by the observation. |
| Source and check date | For example, an activity export, account list or administrator's reply, with its location and the date checked. |
| Confidence and gaps | What the source actually shows, what you only assume and what is missing. |
| Question and next step | Who you will ask and who will obtain missing evidence. |
Record user, access or action counts as observations. Do not automatically turn them into shares of the invoice. If an export covers a different period from the invoice, show both periods side by side; do not estimate the missing days.
Fictional example: shared subscription, incomplete export
All names, numbers and dates in this example are fictional. Maple and Linden share a desk-booking service from Rezerva. Invoice REZ-0926 names only Maple as buyer and covers 1–30 September 2026. Nobody has verified payment yet. We do not specify an amount or currency here; in your own record, copy them directly from the original.
The received file is saved as REZ-0926.pdf. A separate note links to it and records these findings:
| Business and service | Observed use | Source and check | Missing information and who will obtain it |
|---|---|---|---|
| Maple — desk bookings | 18 completed bookings assigned to Maple, but only for 10–30 September. | Activity export for 10–30 September, saved with the note; Jane checked it on 2 October 2026. | The export does not cover 1–9 September. Jane will ask the service administrator for the missing period. |
| Linden — same service | The list shows two active accounts assigned to Linden as at 30 September. Booking count unknown. | Account list as at 30 September; Jane checked it on 2 October 2026. | An active account alone does not show how many bookings occurred. Peter will obtain Linden's activity export for all of September. |
The number 18 and two active accounts measure different things. They are not comparable usage counts for the whole month. The note therefore ends with open points: early September for Maple, Linden's September activity and confirmation of the payer. These findings do not yet support any proposal to divide the amount.
Ask each accountant about their business
Before sending the entire record to both accountants, check which evidence each needs and whom you may give access to it. Do not automatically share the other business's details with everyone. If a shared context is needed for assessment, agree the scope of the handoff and keep attachments linked to the same original.
For the business named on the invoice, adapt this message to the actual situation:
Hello, we are preparing information for invoice REZ-0926 from Rezerva. Maple is the named buyer, but Linden also uses the service. A separate note describes the observed use; it does not propose dividing the amount. For Maple, we have an export only for 10–30 September; Jane is obtaining the start of the month. We have not verified payment yet. What further evidence do you need to recommend a next step for Maple? Do you also need us to clarify whether the named buyer matches the intended service arrangement?
For the other business's accountant, adjust the question:
Hello, Linden uses Rezerva, but invoice REZ-0926 names Maple as buyer. For Linden, we currently have only a list of two active accounts as at 30 September; Peter is obtaining the actual September activity. What further evidence do you need to assess the next step for Linden, and do you also need the original invoice? We will first check the scope for sharing the other business's information.
Contact the supplier when you have a specific discrepancy or uncertainty to check. For example: “The invoice names Maple, but Linden also uses the service. Can you confirm whom the current subscription is held for and what buyer settings you offer for the future?” Do not assume the supplier must cancel, split or reissue the invoice.
When the information is ready to hand over
Before sending, check five things: the original is unchanged and the recipient can find it; invoice details are separate from observed use; missing periods and other uncertainties are visible; the record does not pretend to be an accounting decision; and recipients and attachments match what was agreed.
The result is the original invoice, a clear service-use note and specific questions. Let each business's accountant assess how to handle the document using the completed evidence. This process prepares information for that discussion; it determines neither a cost allocation nor tax treatment.
Sources and where the recommendations come from
The Adobe source was checked on 17 October 2026. The tables, fictional example and suggested questions are editorial recommendations for preparing information. They are neither an accounting method nor a description of a mandatory supplier procedure.