Net Asset Rollforward

Net Asset Rollforward

Route / tool: /reports/net-asset-rollforward

Net Asset Rollforward explains beginning net assets, period activity, releases, transfers/reclasses, and ending net assets by fund and donor restriction bucket.

Contract

• Data source: get_net_asset_rollforward(p_org_id, p_start_date, p_end_date, p_fund_ids).
• Beginning net assets use posted activity before the start date.
• Revenue, expenses, releases, and transfers/reclasses use posted activity through the end date.
• Releases are identified by reference_type = restricted_net_asset_release and the restricted_net_asset_releases posting record.
• Diagnostics flag rows where beginning plus activity does not equal ending within tolerance.

UI

• Date range.
• Fund filter.
• CSV and XLSX exports.
• Desktop-first dense table.
• Mobile uses DesktopOnlyWarning and hides the full table UI with the required hidden md:block gate.
• Client-side pagination uses shared PaginationControls with 100 / 250 / 500 row-size options.

Implementation Files

• src/features/reports/components/NetAssetRollforwardReport.tsx
• src/lib/db/fund-accounting-readiness-reports.ts
• supabase/migrations/20261201030000_fund_accounting_reporting_readiness.sql

Acceptance Checks

• Beginning net assets plus activity equals ending net assets within tolerance.
• Diagnostic deltas are visible when the rollforward does not foot.
• Ending balances should tie to Balance Sheet net asset totals for the same scope once the period has been validated.

Synced from IFMmvp-Frontend documentation: pages/reports/23-NET-ASSET-ROLLFORWARD.md