average due date is the date in which neither the repayer nor the reciever looses the interest rate even when the payment paid early or late.....
in this the repayer who took loan in one lumpsum amount chooses to pay in installment, but the date of due is before or after the date of final installment
If we (Company Side) call a engginier (supplier) for Repair
& Maintenance & arrange loading & boarding for him, then
this loading & Boarding expens will be booked in Repair &
Maintenance or Entertainment.