Description of the illustration big_gl_earned_unearned_ca.gif

This figure is a chart that shows a cycle forward arrears fee with a GL reporting date of 3/15, and a billing date of 3/31. For 3/1 to 3/15, the cycle forward fee is reported as earned and unbilled, and for 3/15 to 3/31, the fee is reported as unearned and unbilled.