# Accruals - Examples

## Appendix A - Example For Contiguous Consumption Data

Below is a worked example showing how 3 missing months of data would be populated with accrued data using historical data.

 Month No. of days in the month Consumption Units Jan-15 31 200.0 kWh Feb-15 28 200.0 kWh Mar-15 31 150.0 kWh Apr-15 30 200.0 kWh May-15 31 200.0 kWh Jun-15 30 200.0 kWh Jul-15 31 200.0 kWh Aug-15 31 200.0 kWh Sep-15 30 200.0 kWh Oct-15 31 kWh Nov-15 30 kWh Dec-15 31 kWh

For the period where we have data (1-Jan-2015 to 30-Sep-2015) the daily average is calculated as follows:

• Total number of days of data = 273 days

• Total consumption = 1750 kWh

• Daily average = 1750/273 = 6.41 kWh/day

When the system fills in Oct, Nov, and Dec with accrued data it multiplies the daily average by the number of days missing in the period.

Therefore:

• The Oct-2015 accrual = 6.41 kWh/day * 31 days = 198.7 kWh

• The Nov-2015 accrual = 6.41 kWh/day * 30 days = 192.3 kWh

• The Dec-2015 accrual = 6.41 kWh/day * 31 days = 198.7 kWh

 Month No. of days in the month Consumption Units Jan-15 31 200.0 kWh Feb-15 28 200.0 kWh Mar-15 31 150.0 kWh Apr-15 30 200.0 kWh May-15 31 200.0 kWh Jun-15 30 200.0 kWh Jul-15 31 200.0 kWh Aug-15 31 200.0 kWh Sep-15 30 200.0 kWh Oct-15 31 198.7 kWh Nov-15 30 192.3 kWh Dec-15 31 198.7 kWh

## Appendix B - Cost Accruals Example Using Last Invoice

An Electricity Account has the following cost data. The last bill has a start date of 16-Mar-2016 and an end date of 15-Apr-2016 with \$310 as the cost. Assuming today is 1-Jun-2016.

To calculate the cost accruals:

• Cost Daily Average = Total cost of latest bill(s) / Total number of days of latest bill(s) = \$310 / 31 = \$10 / day

• Cost Accruals for missing days in Apr-2016 = Total number of missing days in the month * Cost Daily Average = 15 days * \$10 / day = \$150

• Cost Accruals for May-2016 = Total number of missing days in the month * Cost Daily Average = 31 days * \$10 / day = \$310

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