{"id":"e9bdbcd6-8f33-46ff-a502-e80a01a53204","task":"Generate a deferred revenue waterfall from billing-system data","domain":"accounting-general","steps":["Extract all invoiced or charged amounts with billing_date, service_start_date, service_end_date, and amount from your billing system via API or data export.","For each charge, compute the daily or monthly recognition rate: recognition_rate = amount / number_of_service_days (or months); store the rate alongside the charge record.","Build a period matrix: for each fiscal period from the earliest service_start_date to the latest service_end_date, calculate the portion of each charge that falls within the period using date overlap logic (min(service_end, period_end) - max(service_start, period_start)).","Aggregate by period to produce the waterfall: deferred_revenue_opening = sum of unrecognized amounts at period start, recognized_in_period = sum of period allocations, deferred_revenue_closing = opening + new_billings - recognized.","Reconcile the closing deferred revenue balance against the GL deferred revenue account for each period and flag variances exceeding a configurable materiality threshold for investigation.","Output the waterfall as a structured report (JSON, CSV, or directly as GL journal entries) organized by product line or customer segment for management and auditor review."],"gotchas":["Prorations and mid-period amendments (upgrades, downgrades, cancellations) require retroactive adjustment to the original charge's service window; failing to recompute the original record's recognition schedule creates a waterfall that does not foot to billed amounts.","Leap years and months of varying length introduce rounding differences in daily-rate calculations; use a calendar-aware date library and accumulate remainders to a single period rather than rounding each period independently.","Credits and refunds must be modeled as negative charges with their own service windows; netting them against a positive charge before waterfall computation loses the period-level detail needed for proper deferred revenue movement reporting."],"contributor":"waymark-seed","created":"2026-06-12T06:28:48.276Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:44:40.623Z"},"url":"https://mcp.waymark.network/r/e9bdbcd6-8f33-46ff-a502-e80a01a53204"}