How to Generate and Review a Roll Forward Report

Use the Roll Forward report to see how your digital asset holdings changed over a period. Start with the opening balances, review the activity, then check the closing quantities and values.

Quantity means the number of asset units. Cost basis is the cost assigned to those units. Fair value is their market value at the measurement date.

Open Subledger > Calculation.

Use Calculation run to select a completed calculation for the period you need. Check its run ID, method, and dates.

Open Checks. Review failed checks and missing data, then resolve issues that affect your report.

For missing prices or inventory, see How to Resolve Transaction Deviations. If you change the source data, run and review a new calculation before generating the report again.

The screenshots use demo data with outstanding checks. They show where to work, rather than an approved accounting result.

Open More, then select Roll Forward.

Click Generate and wait for the report to appear.

Check Period and Generated at at the top of the report. Inception to Present covers the available history; it is not a report for one month or quarter.

Read the Opening Quantity, Opening Fair Value, Opening Unrealized Gains and Losses, and Opening Cost Basis rows.

Compare the opening amounts with the prior period's approved closing amounts. Use the same asset scope, dates, currency, and accounting basis. A report starting at inception may have zero opening balances.

Click Adds to expand the activity that increased holdings, such as deposits, transfers, and staking rewards.

Expand an activity group, such as Deposits, to see its classification breakdown.

Click a blue classification row to open its source transactions. The example uses Primary Solana Wallet.

In Transactions, check the filters and dates before using the records as support for your reporting period. Review the asset, amount, classification, and connection.

Return to the calculation's Roll Forward report. Click Less to review reductions, such as withdrawals, transfers, and fees.

An acquisition adds units. A disposition removes units, for example a sale or payment. A transfer between your own wallets can appear in movement detail. Review the transfer classification before treating it as a company-level acquisition or disposition.

Impairments: An impairment reduces an asset's carrying value under an impairment-based accounting policy.

The report shown here has no separate impairment row. If impairments apply to your holdings or historical period, reconcile them to the supporting journals and include them in your working schedule. A missing row does not mean the amount is zero.

Read Ending Cost Basis, Ending Unrealized Gains and Losses, and Ending Fair Value. Compare each with the matching calculation and supporting valuation records.

Ending Cost Basis shows the cost of the remaining inventory. Ending Fair Value shows its market value. Realized Gains and Losses relate to disposed assets. Keep these measures separate when reconciling your report. Confirm that prices match your required measurement date before using fair value amounts in an audit.

Scroll down to Asset Roll Forward. Review Opening Qty, Received, Sent, Fees, and Net Change for each asset.

Scroll the table to the right to review Balance, Balance Value, and Unit Price.

For example, the aEthUSDC row shows 319,776.764326 received, 319,726.929518 sent, and no fees. The net change and balance are both 49.834808 units in this inception report.

Check quantities asset by asset. Adding ETH units to BTC units does not give a useful holding quantity. If movements do not reconcile to the balance, return to Checks and investigate missing inventory, excluded records, or scope differences. Do not adjust the report just to make it agree.

Return to the top of Roll Forward and click Export to create its CSV.

Open Exports in the same calculation.

Under Individual Reports, find Roll Forward. Wait for Completed, then click Download on that row.

Open the file and check its calculation ID, currency, generation date, and columns. The verified CSV includes Opening Qty and Opening Cost. It contains the asset table, rather than the full on-screen summary and activity breakdown.

Check beginning balances in every export. Some versions or report formats may omit them. If the opening columns are missing, keep the on-screen opening amounts and the prior period's approved closing schedule with the CSV. Do not treat a blank or omitted balance as zero.

For assets in scope, ASU 2023-08 calls for an annual reconciliation of opening and closing balances, with additions, dispositions, remeasurement gains, and remeasurement losses shown separately. Use Roll Forward as support for that reconciliation.

Tie opening balances to the prior closing schedule. Support additions and dispositions with transaction records. Tie closing holdings to the ledger and valuation records. Retain the calculation ID, report period, CSV, and explanations for differences.

For assets within ASC 350-60, changes from fair value remeasurement go through net income. An impairment-based schedule does not replace that requirement. The report's net Realized Gains and Losses row also does not by itself provide the separate cumulative realized gain and loss amounts required for dispositions.

Review the final disclosure schedule with the responsible accountant or auditor. Report generation alone does not establish compliance. See FASB ASU 2023-08, paragraphs 350-60-35-1 and 350-60-50-3 through 50-4.