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In this example, the ending balance for December 31st of the previous year was $50,000.
| Example: Year Average-to-Date Calculation | ||||||
| Day | Daily Activity | Ending Balance | PTD Agg. Bal. | QTD Agg. Bal. | YTD Agg. Bal. | YTD Rng |
| Jan. 1 | $4,000 | $54,000 | $54,000 | $54,000 | $54,000 | 1 |
| Jan. 2 | $2,000 | $56,000 | $110,000 | $110,000 | $110,000 | 2 |
| Jan. 3 | $0 | $56,000 | $166,000 | $166,000 | $166,000 | 3 |
| : | : | : | : | : | : | : |
| : | : | : | : | : | : | : |
| Apr. 1 | $2,000 | $72,000 | $72,000 | $72,000 | $5,711,000 | 91 |
| Apr. 2 | $3,000 | $75,000 | $147,000 | $147,000 | $5,786,000 | 92 |
| Apr. 3 | ($1,000) | $74,000 | $221,000 | $221,000 | $5,860,000 | 93 |
| : | : | : | : | : | : | : |
| : | : | : | : | : | : | : |
| June 1 | $5,000 | $105,000 | $105,000 | $5,145,000 | $10,784,000 | 152 |
| June 2 | $8,000 | $113,000 | $218,000 | $5,258,000 | $10,897,000 | 153 |
| June 3 | $4,000 | $117,000 | $335,000 | $5,375,000 | $11,014,000 | 154 |
| = | YTD Aggregate Balance (as of June 3) divided by YTD Range (number of days: year-to-date) | ||
| = | $11,014,000 / 154 days | ||
| = | $71,519.48 |
Note: The YTD aggregate balance is reset to zero at the beginning of each year. Accordingly, for every day in the first period of a year, the PTD, QTD, and YTD aggregate balances are the same. Also note that all three aggregate balances, for all asset, liability, and equity accounts, are reset to zero at the beginning of a new year.
Additional Information: Some financial institutions calculate year average-to-date by summing all the period ending averages-to-date within the year and dividing by the number of periods, excluding any adjusting periods. Another alternative is to sum the four quarter averages-to-date and divide by four. You can use General Ledger's Financial Statement Generator to create a custom report using either of these calculation methods for year average-to-date.
Relationship Between Aggregate and Average Balances
Example: Period Average-to-Date Balance
Example: Quarter Average-to-Date Balance
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