No invoice after the gap
When no invoice is available after the gap, this condition impacts the calculation of an accrual value for the month with the gap.
In this scenario, the account has an invoice for the month before the gap but has no invoice for the month or months in the weighted average methodology after the gap. The calculation is based on the combination of previous months that have invoice data.
The set of previous months on which to base the accruals depends on which previous months have invoices and whether a significant variance over the previous months value is found. Variance is calculated as + or - 30% compared to the month that is missing the data.
The following sections describe the method that is used to calculate accruals when no invoice is found after the gap.
Base accrual on month before the gap
Table 1 describes the scenarios that result in the month immediately
before the gap being used to calculate accruals. The table indicates whether an invoice exists for
the month and whether a variance threshold is exceeded.
| Scenarios | Month before | Same month last year | Month before same month last year | Month after |
|---|---|---|---|---|
| 1 |  |
 |
|
|
| 2 | |
Invoice exists but variance found |
Invoice exists but variance found |
|
| 3 | |
Invoice exists but variance found |
|
|
| 4 | |
|
Invoice exists but variance found |
|
Table 2 presents an example of the calculation that is applied when
the month immediately before the gap is used in the accrual calculation.
| Month with gap | Accrual calculation |
|---|---|
| March 2023 |
Daily average value for Feb 2023 * Number of missing days
in March 2023 |
Base accruals on 3 previous months
Table 3 describes the scenario that results in the three previous
months in the weighted average methodology being used in the accrual calculation. Accruals are based
on the invoice data from the month before the gap, same month as the gap last year, and the month
before the same month last year. These represent the three previous months in the weighted average
calculation.
| Month before | Same month last year | Month before same month last year | Month after |
|---|---|---|---|
|
|
|
|
Table 4 presents an example of the calculation that is applied when
the three previous months are used in the accrual calculation.
| Month with gap | Accrual calculation |
|---|---|
| March 2023 |
(((
Daily average value for Feb 2023) * 3)+ ( Daily average value for Feb 2022) * 1)+ ( Daily average value
for Jan 2022) * 1))/ (3 + 1 + 1)) * Number of missing
days in March 2023) |
Exclude same month last year in accruals
Table 5 describes the scenario that results in all previous months,
except the same month last year, being used in the accrual calculation.
| Month before | Same month last year | Month before same month last year | Month after |
|---|---|---|---|
|
|
|
|
Table 6 presents an example of the calculation that is applied when
all previous months, except same month last year, are used in the accrual calculation.
| Month with gap | Calculation |
|---|---|
| March 2023 |
(Month before the gap * 3)
+ (Same month as gap last year * 1) / (1 + 3) * Number of missing days in March
2023 |
Exclude month before same month last year
Table 7 describes the scenario that results in all previous months,
except month before same month last year, being used in the accrual calculation.
Table 8 presents the calculation that is applied when all previous
months, except the month before the same month last year, are used in the accrual calculation.
| Month before | Same month last year | Month before same month last year | Month after |
|---|---|---|---|
|
|
|
|
| Month with gap | Calculation |
|---|---|
| March 2023 |
((Month before the gap * 3)
+ (Same month as gap last year * 1) / (1 + 3) * number of missing days in March
2023 |