The Roll Forward report shows the activity on all AROs for a given period. You may report each ARO individually or combine all AROs for a lease. Report options are standard for periodic accounting reports.
If output as a spreadsheet, this report has two similar tabs. The first tab shows the roll forward for ARO (liability), the second for ARC (asset). The ARO tab lists the lease number (and ARO item name, if you have chosen to report them individually), and shows the balance at the beginning of the period, total additions, accretion expense, transfers (additions and terminations combined), terminations, and revision of estimates, to arrive at the ending balance. A second column for the ending balance lists any ARO that reaches maturity in the next 12 months. At the end of the report is a maturity schedule, showing the present liability balances for AROs broken out by maturity year, the future undiscounted values, and the number of AROs. By default, the first five years are listed separately, with later AROs combined. The number of separate years is the same as chosen for future rent commitments in System Options.
The ARC tab is similar, but it separates the ARC cost (the initial value booked for the ARO) and accumulated depreciation for the beginning balance, additions, transfers, terminations, and ending balance. For the period, it shows depreciation and revision of estimates.
Due to space limitations, the ARO Roll Forward report in text output (on screen) form does not have separate columns for transfers. Transfer additions are included with regular additions, and transfer terminations are included with all other terminations.