Reserve & Accrual

Reserve & Accrual

Calculate reserve requirements and reconcile to the GL (MS-011 – MS-014)

How the reserve comes down. Matching a deduction to a request does not release the reserve. It is released when the deduction is cleared in SAP and carries a clearing date. The monthly resolution report is uploaded here, and any deduction with a clearing date moves to closed and drops out of the balance below.
Last calculation run 07/22/2026 05:30 AM by scheduled job · next run 07/23/2026 05:30 AM

Reserve Composition

Components of the required reserve (MS-012)
ComponentELGKidsAccessoriesTotal
Approved open deals$1,640,000$720,000$880,000$3,240,000
Open deductions (matched)$310,000$185,000$214,000$709,000
Adjustments / true-ups($40,000)$53,000$38,000$51,000
Less: cleared in SAP(from resolution report)($146,200)($88,000)($61,400)($295,600)
Required Reserve$1,763,800$870,000$1,070,600$3,704,400
Open: confirm the reserve formula — components shown follow MS-012. An estimate for future/unclaimed support is not included pending a decision.

Reserve Roll-Forward

Period 06 — FY2026 (MS-014)
MovementAmountDriver
Opening balance — 06/01/2026$7,980,000prior period close
New approved deals+$1,240,00011 deals approved
Deductions applied−$740,00063 deductions settled
Releases / expirations−$110,0004 deals expired unused
True-up adjustments+$50,000accrual vs actual
Closing balance — 06/30/2026$8,420,000

GL Reconciliation

MS-013
System reserve$8,420,000
GL balance (214500)$8,388,500
Variance$31,500
3 unmatched deductions in Accessories account for the variance.
View Exceptions

Accrual vs Actual

MS-017
Accrued this period$612,000
Actual deductions$540,500
Over-accrual$71,500

True-up posts in the next period JE.