AR Roll Forward Reports

The AR Roll Forward reports track balance-changing applied transactions (for both insurance and patient) by ledger date and snapshot the total AR. Change in AR activity is designed to match other transaction-based reports using the ledger date. We group the AR Roll Forward by Provider for added functionality, but not necessarily to prove balancing at the provider level. Changes to providers during resubmission and subsequent voids are an example workflow that will cause the provider level to be unbalanced.

Navigate to AR Roll Forward reports

1. From the menu bar, hover the cursor over Reports and select Reports.
2. For Report Type, select Accounts Receivable.
3. For Report Name, select either AR Roll Forward by Practice or AR Roll Forward by Provider. The AR Roll Forward by Payer report was archived on January 16, 2020.
4. Click Generate Report.

Basics

• These reports are snapshots of data that automatically occur starting at 11:59 PT on the AR Month End Close date.
• Charges, payments, adjustments, and write-offs report from transactions using the ledger date.
• Ending AR is a snapshot of the Insurance and Patient balance from the charge ledger plus overlapping transactions.
• Data is available as of March 2016.

Best Practices

• These reports are not designed to balance payments to the bank account. We suggest using payment-based reports by Deposit Date for this need.
• If it is required to balance this report to the bank account all payments must be applied. The ledger date should match the deposit date.
• If your practice does not backdate ledger dates, the month end closing date should be set to the last day of the month (refer to Administration: AR Month End Close).
• We recommend generating these reports, and any other reports used for month close, before starting activity in the new month.
• Reporting imbalances are more likely to happen if the above suggestions are ignored.

Formulas/Logic

Term	Formula	Notes
How to balance AR	Starting AR (SAR) + Change in AR (CAR) = Ending AR (EAR)	Data is a snapshot at 11:59 PM PT.
Starting AR (SAR)		EAR from the previous month.
Ending AR (EAR)	Insurance Balance + Patient Balance + Overlapping Transactions	Insurance Balance and Patient Balance is a snapshot comes from the charge ledger. Overlapping transactions are a snapshot that occurs on the month end close date.
Change in AR (CAR)	Charges – Total Payments (Insurance Payments + Patient Payments) – Adjustments – Write-offs	CAR events are reported by ledger date in the closed month.

Terms and Definitions

Term	Definition
Balance-changing transactions	Includes charges, insurance payments, patient payments, adjustments, and write-offs, which represent CAR.
Overlapping transactions	Applied transactions created from the start of the new month until the current month’s close date, but with a ledger date in the old month. To confirm the volume of these transactions for the practice, generate the Transaction Details Analysis Grid by Created Date (for example, June 1 through June 5). You can view the ledger date of these transactions. Example: Month end close date for May is June 5. Transactions posted from June 1 through June 5 with a ledger date in May are overlapping transactions.
Overpayments	Provided in the report, but are not included in the balancing formula. Included in the report to track total applied payments. Not included in the CAR calculation because it does not reduce the balance of the claim.

Example – AR Roll Forward Report by Provider

This example report is grouped by provider.

• The prior month is selected for the report date by default. If you want a different report date, select a different month (and year, if necessary) and click Generate Report.
• If there is no data, the report generates all zeros.

Overlapping Example

If the month end close date for April is May 5, we take all of the posted transactions from May 1 to May 5 that have an April ledger date. Remember that transactions that are posted in May do not necessarily have a May ledger date. Assuming that the following April ledger date transactions posted from May 1 through May 5, these are the overlapping transactions for April:

• Charges = $1,000
• Total payments = $100
• Adjustments = $75
• Write-offs = $25

The CAR of April’s overlapping transactions = Charges ($1,000) – Total Payments ($100) – Adjustments ($75) – Write-offs ($25) = $800.

The snapshot April Ending AR = ($87,020.45) + CAR of overlapping transactions ($800) = True Ending AR of $87,820.45

 

See Also: 
Administration: AR Month End Close
Report Glossary
Reports Reporting Suite