# Roll-forward

> Roll-forward — Opening → movements → closing, proven.

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

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**What is roll-forward?** In accounting, roll-forward means opening → movements → closing, proven.

## Words this system refuses for it

- rollup

- **Category:** Close
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [allowance-roll-forward](https://lopifi.com/md/components/allowance-roll-forward), [roll-forward](https://lopifi.com/md/components/roll-forward), [cta-roll-forward](https://lopifi.com/md/components/cta-roll-forward)