Deferred Revenue Rollforward Report

This topic is for the classic revenue recognition report. Customized versions of this report produce errors after the Advanced Revenue Management (Essentials) feature is enabled. For the advanced revenue management context, see Deferred Revenue Rollforward Report. The topics are similar, but the related reports are different.

The Deferred Revenue Rollforward Report consolidates components of the Deferred Revenue by Customer, Revenue by Customer, and Billing and Revenue Summary reports. It is designed to help reconcile the movement of revenue from the balance sheet to the income statement. It starts with the beginning deferred revenue balance and displays the activities for the selected period range to arrive at the ending deferred balance.

In OneWorld accounts, this report is intended to be run at each subsidiary level. When run as a consolidated report, the calculation of the Variance column is different. For an explanation of the difference, see Deferred Revenue Rollforward Summary.

The report displays the results of all transactions to users with permission to see it, regardless of any role restrictions on transactions.

The Deferred Revenue Rollforward Report consists of three linked reports:

• Deferred Revenue Rollforward Summary

• Deferred Revenue Rollforward By Customer Summary

• Deferred Revenue Rollforward Transaction Details

The Deferred Revenue Rollforward Report always reports by period regardless of the setting in your Reporting/Search preferences.

Deferred Revenue Rollforward Summary

The Deferred Revenue Rollforward Summary report includes the following columns:

• Deferred Revenue Account – All deferred revenue accounts are included. The deferred revenue account is derived either from the item record or from the deferral account specified on the revenue account record. In the summary report, you can click through from this column to the deferred revenue register report. The column is blank for transactions that post directly to revenue.

• Beginning Balance – The total in this column ties to the deferred revenue balance on the balance sheet at the end of the previous period.

• New Transactions – This column includes all new invoices, credit memos, cash sales, and cash refunds posted to the deferred revenue account during the selected date range.

• Adjustments – Adjustments include debits and credits to the deferred revenue balance that do not impact revenue accounts. This includes deferred revenue reclassification journal entries for revenue commitments. Adjustments also include manual journal entries from deferred revenue to revenue.

• Revenue – This is the amount posted to revenue accounts as revenue is recognized during the selected date range. It includes system-generated revenue recognition journal entries and manual journal entries that debit or credit revenue. The total in this column ties to the income statement revenue balance for the same date range.

• Variance – This column includes the foreign currency gain and loss adjustments from the second step of the reclassification process. In OneWorld accounts, if you select a consolidated subsidiary context instead of the intended individual subsidiary context, the value is different. In a consolidated context, the foreign currency adjustments are included, but the calculation is equal to Ending Balance – (Beginning Balance + New Transactions + Adjustments + Revenue).

• Ending Balance – This is the deferred revenue balance. It ties to the deferred revenue balance on the balance sheet for the same period.

An unlabeled line in this report includes transactions with items that do not have an associated deferred revenue account.

Deferred Revenue Rollforward By Customer Summary

The Deferred Revenue Rollforward By Customer Summary report adds detail by including a Customer column to the columns shown in the Deferred Revenue Rollforward Summary report. The report is grouped by account and customer.

Any line labeled Unassigned in this report includes transactions with items that do not have an associated deferred revenue account.

You can also view this report by clicking any of the numbers in the Deferred Revenue Rollforward Summary report or by clicking View Summary on the Deferred Revenue Rollforward Transaction Detail report.

Deferred Revenue Rollforward Transaction Details

The Deferred Revenue Rollforward Transaction Details report adds columns for Source Document Type and Source Document Number to the columns shown in the Deferred Revenue Rollforward By Customer Summary report. This report is grouped by Source Document Number, Customer, and Deferred Revenue Account.

Return authorizations appear on separate lines from their related sales orders and invoices. Credit memos are also displayed on different lines than their related invoices.

Any line labeled Unassigned in this report includes transactions with items that do not have an associated deferred revenue account.

You can also view this report by clicking any of the numbers in the Deferred Revenue Rollforward By Customer Summary report.

General Notices