Time off liability, the auditable number

The delivered liability figure is correct exactly when payroll runs. It drifts every day after: balances move daily, and one raise reprices every hour already accrued. Finance signs a number that was true last Thursday.

RulePrice liability as hours times rate, both as of the statement date, by department, with the movement since last statement beside it.

Neverlet proration live in someone’s head. Front-loaded grants on mid-year exits are the audit finding waiting to happen, practitioner-reported; the delivered plans do not automate it.

Both sides dated, or the number drifts daily and one raise reprices every hour already accrued.

◆ The reportMay 31, 2026, by department, every row multiplying exactly.

Department	Hours	Avg rate	Liability
Sales	8,940	52.00	464,880.00
Technology Delivery	7,180	58.50	420,030.00
Support	5,760	41.25	237,600.00
Total, the signable number	21,880		1,122,510.00

Every row multiplies exactly: hours times the department’s average rate equals the dollars, and the rows sum to the total, checked by the same battery that ties the money pages. The departments are the labor cost report’s, so absence liability sits beside payroll cost in one review. Sample values are illustrative, never client data.

◆ Why the delivered number driftsthree mechanisms, all dated wrong.

Mechanism	What it does
Balances move daily	Accruals and usage post continuously; the delivered figure reflects the last payroll sync, practitioner-reported.
Raises reprice the past	One increase changes the value of every hour already accrued, instantly, backdated to nothing.
Exits break front-loading	A January grant of the full year, minus a June departure, needs proration the delivered plans do not automate. Each exit is a manual decision.

◆ The movement bridgewhat auditors actually ask for.

A signable liability comes with its bridge: opening liability, plus accrual value, minus usage value, plus or minus repricing and adjustments, equals closing. Every term is a grouping of the event fact priced at dated rates, and the bridge reconciles to the balance-day totals by construction. The general ledger tie then closes the loop the way payroll’s does.

Use case

Problem

The liability on the books was computed at the last payroll run, drifts daily, and cannot show its movement.

What we build

Liability priced from the daily balance fact and the effective-dated rate, with the opening-to-closing bridge.

What you get

A dated, crossfooted, department-level liability with its movement explained, ready for a signature.

When was your liability number last actually true?

We ship the dated liability and its bridge, crossfooted, in your cloud.

Talk to us

Terms on this page

battery: The automated set of checks, including the crossfoot arithmetic, run on every build of this catalog.
liability: The money accrued balances represent. Hours times rate, both dated.
bridge: Opening to closing, term by term: accrued, used, repriced, adjusted.
repricing: A rate change revaluing all accrued hours at once.
proration: Reducing a front-loaded grant to the fraction of the year served.
sync: The payroll-run moment when delivered balances were last authoritative.
GL: General ledger. Where the liability must tie, like payroll does.
statement date: The as-of date both hours and rate are read at.