---
sidebar_position: 6
title: Deferred Revenue Rollforward Schedules
description: Reconciling opening and closing contract liabilities, additions from billing, and revenue amortization for CPA financial audits.
keywords:
  - deferred revenue rollforward
  - contract liability rollforward
  - audit workpaper
  - deferred revenue reconciliation
---

# Deferred Revenue Rollforward Schedules

**The Deferred Revenue Rollforward in GAAPx** automatically reconciles opening deferred revenue balances, new billing additions, recognized revenue deductions, and closing contract liabilities required for internal governance and external financial audits.

:::info SCREENSHOT PLACEHOLDER: Deferred Revenue Rollforward Workpaper
**Location in App**: `App > Revenue > Rollforward`  
**Visual Description**: Audit-ready rollforward table broken down by legal entity, product line, and currency, with export to Excel/CSV.  
**Recommended Dimensions**: `1200 x 675`  
:::

---

## Standard Rollforward Accounting Formula

```text
Ending Deferred Revenue = Beginning Balance + Invoiced Additions - Revenue Recognized +/- Adjustments
```

---

## Sample Rollforward Matrix

| Legal Entity | Beginning Balance (Oct 1) | Invoiced Additions | Recognized Revenue | Net Adjustments | Ending Balance (Oct 31) |
| :--- | :--- | :--- | :--- | :--- | :--- |
| **Acme US Inc.** | $1,250,000 | $450,000 | ($380,000) | $0 | **$1,320,000** |
| **Acme UK Ltd.** | £420,000 | £110,000 | (£95,000) | (£2,000) | **£433,000** |
| **Consolidated (USD)** | **$1,780,000** | **$590,000** | **($500,000)** | **($2,500)** | **$1,867,500** |