​KembaraXtra – Travel Terms: accountable transaction
​IATA defines an accountable transaction as any transaction where a Standard Traffic Document is issued and/or an Agency Credit/Debit Memorandum is received by an agent. The key distinction is that making a reservation alone does not automatically create a debit—even if the booking is time-limited—although business practices vary, and some tour operator agency agreements treat the act of confirming a reservation as a binding commitment by the agent.