# RollForward

> Opening → movements → closing → tie. The universal shape.

Source: https://lopifi.com/components/roll-forward
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

---

- **Family:** Accounting core (GL) — 
- **Status:** Implemented
- **Spec:** https://lopifi.com/docs/catalog/09-accounting-core

## Install

```bash
npx shadcn@latest add @lopifi/theme
npx shadcn@latest add @lopifi/roll-forward
```

## Specification

> **The most reusable component in the accounting family.** Every schedule is this shape.

```
  Opening · + Additions · − Releases · ± Adjustments · = Closing
  Closing vs. GL balance → Difference (must be zero or explained)
```

Asserts opening = prior closing. Asserts closing = GL. Difference always visible; non-zero is the primary state of the screen with a required explanation.

## Rules this component obeys

Money is minor units, never floats. `null` is not `0` and neither is redacted. Negatives render in accounting parentheses with the parenthesis column reserved on both sides. Debit and credit are two columns. Per-currency decimal places. Polarity is explicit — up is not always good. Every figure states its period, entity, currency, basis and as-of.
