Same Month Last Year accrual method
The Same Month Last Year accrual method is a seasonally adjusted accrual method that fills in data gaps in Accounts. It uses the same month of last year in relative to the gap to calculate Accruals.
How does the algorithm work?
For any given missing period, data from the same month last year is used to calculate the Accruals.
For example:
Accruals for Dec-2016 = Daily Average of Dec-2015 * # of missing days in Dec-2016
Accruals for Sep-2016 = Daily Average of Sep-2015 * # of missing days in Sep-2016

What if there is no data available in the same month last year?
There may be a reason why there is no data in the year before, especially for Event type of data such as stationary diesel. No Accruals will be generated in such cases.
Can the algorithm be used for cost estimation also?
Yes this method can be used for both Consumption and Cost Accruals.