Wheat77 is right: get your CPA involved. Also, to ask this kind of question where lots of CPAs and professional accountants hang out, go to community.intuit.com. You'll get some good suggestions there, I'm sure.

In general, here's how I might do it (untested/barely thought out):  set up an account for each customer who has paid. The payments on account show how much you owe each customer, and end up making your overall Accounts Receivable balance negative (a negative asset...essentially the same as a liability, which the pre-sales of anhydrous are). To keep track of exact amounts owed to each customer, create a Sales Order for each sale. (Sales orders record potential product sales, thus no income...yet.)  Next spring when you deliver NH3, convert the sales orders to Invoices...which are already basically canceled out in each customer's account by their pre-payment.

Mark Wilsdorf
Flagship Technologies, Inc.
QuickBooks™ Add-Ons and Solutions You Can Use
http://www.goflagship.com

IT'S HERE:  Cost accounting for QuickBooks:  Drag-and-drop allocation of income and
expense to Cost Center and Profit Center classes, in ManagePLUS Gold for QuickBooks...
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