Examples of Average-to-Date Balances

Period Average-to-Date Balances

In this example, the ending balance in an account on May 31 is 100,000 (USD). Here are the daily activity, end-of-day (EOD), period-to-date (PTD) aggregate, and period average-to-date (PATD) balances for the first three days in June.

Date	Daily Activity	EOD	PTD Aggregate	PATD	Days in Period to Date
June 1	5,000	105,000	105,000	105,000	1
June 2	8,000	113,000	218,000	109,000	2
June 3	4,000	117,000	335,000	111,667.67	3

The PATD balance for June 3 is calculated by taking the PTD aggregate balance for June 3 and dividing it by the number of days in the period to date, or 335,000 divided by 3, which is 111,667.67.

Note: PTD aggregate balances reset to zero at the beginning of each period.

Quarter Average-to-Date Balances

Expanding on the previous example, in this scenario, the ending balance in an account on March 31 is 70,000 (USD). Here are the daily activity, EOD, PTD aggregate, quarter-to-date (QTD) aggregate, and quarter average-to-date (QATD) balances for the first three days in April and the first three days in June, which is the last period in the quarter.

Day	Daily Activity	EOD	PTD Aggregate	QTD Aggregate	QTD Average	Days in Quarter to Date
April 1	2,000	72,000	72,000	72,000	72,000	1
April 2	3,000	75,000	147,000	147,000	73,500	2
April 3	(1,000)	74,000	221,000	221,000	73,666,67	3
June 1	5,000	105,000	105,000	5,145,000	82,983.87	62
June 2	8,000	113,000	218,000	5,258,000	83,460.32	63
June 3	4,000	117,000	335,000	5,375,000	83,984.38	64

The QATD balance for June 3 is calculated by taking the QTD aggregate balance as of June 3 and dividing it by the number of days in the quarter to date, or 5,375,000 divided by 64, which is 83,984.38.

Note: The QTD aggregate balance is reset to zero at the beginning of each quarter. Accordingly, throughout the first period of a quarter, the PTD and QTD aggregate balances for any day are the same.

Year Average-to-Date Balances

Expanding on the previous two examples, in this example, the ending balance for December 31 of the previous year is 50,000 (USD) and the account under consideration is a balance sheet account. Income statement accounts don't have opening balances. Here are the daily activity, EOD, PTD aggregate, QTD aggregate, year-to-date (YTD) aggregate, and year average-to-date (YATD) balances for the first three days in January, the first three days in April, and the first three days in June.

Day	Daily Activity	EOD	PTD Aggregate	QTD Aggregate	YTD Aggregate	YATD	Days in Year to Date
January 1	4,000	54,000	54,000	54,000	54,000	54,000	1
January 2	2,000	56,000	110,000	110,000	110,000	55,000	2
January 3	0	56,000	166,000	166,000	166,000	55,333.33	3
April 1	2,000	72,000	72,000	72,000	5,711,000	62,758.24	91
April 2	3,000	75,000	147,000	147,000	5,786,000	62,891.30	92
April 3	(1,000)	74,000	221,000	221,000	5,860,000	63,010.75	93
June 1	5,000	105,000	105,000	5,145,000	10,784,000	70,947.37	152
June 2	8,000	113,000	218,000	5,258,000	10,897,000	71,222.22	153
June 3	4,000	117,000	335,000	5,375,000	11,014,000	71,519.48	154

The YATD balance for June 3 is calculated by taking the YTD aggregate balance as of June 3 and dividing it by the number of days in the year to date, or 11,014,000 divided by 154, which is 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.

Note: All three aggregate balances reset to zero at the beginning of a new year for all accounts.