No invoice before or after the gap

When no invoice is available immediately before or after the gap, this condition impacts the calculation of an accrual value for the month with the gap.

In this scenario, the account has invoice data for the same month last year and the month before the same month last year. The scenario is typical of accounts that load data quarterly. The set of previous months on which to base the accruals depends on which previous months have invoices.

The following sections describe the method that is used to calculate accruals when no invoice immediately before or after the gap is found.

Base accrual on last year

Table 1 describes the scenario that results in the months last year being used to calculate accruals. The table indicates whether an invoice exists for the month.

Table 1. Invoice scenarios

Month before	Same month last year	Month before same month last year	Month after

Table 2 presents an example of the calculation that is applied when the months last year are used in the accrual calculation.

Table 2. Calculation example

Month with gap	Accrual calculation
March 2023	((Daily average value for Feb 2022 * 1) + (Daily average value for March 2022 * 1)) ) / (1+1)) * Number of missing days in March 2023

Base accruals on same month last year

Table 3 describes the scenario that results in the same month last year being used in the accrual calculation. The table indicates whether an invoice exists for the month.

Table 3. Invoice scenario

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 same month last year is used in the accrual calculation.

Table 4. Calculation example

Month with gap	Accrual calculation
March 2023	Daily average value for March 2022 * Number of missing days in March 2023

Use month before same month last year

Table 5 describes the scenario that results in the month before the same month last year being used in the accrual calculation. The table indicates whether an invoice exists for the month.

Table 5. Invoice scenario

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 the month before the same month last year is used in the accrual calculation.

Table 6. Calculation example

Month with gap	Calculation
March 2023	Daily average value for Feb 2022 * Number of missing days in March 2023

Base accruals on the last month of data

Table 7 describes the scenarios that result in the last month of data being used in the accrual calculation.

Table 7. Invoice scenario

Month before	Same month last year	Month before same month last year	Month after

Table 8 presents an example of the calculation that is applied in the accrual calculation when no previous months have an invoice.

Table 8. Calculation example

Month with gap	Calculation
March 2023	Daily average for Jan 2023 * number of missing days in March 2023 Where this calculation example assumes that Jan 2023 is the last month that has data available.