👉 In the context of accounting, a remontant is an item or transaction that has been paid but not yet accounted for. It represents an unaccounted-for portion of a financial statement that is still due to be paid and recorded in subsequent periods. Remontants are typically included in the current period's balance sheet as a liability, and they should only be reported when the amount is paid or received, rather than being treated as a separate item for each accounting period. In other words, rem
