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Navigating the DRO Module and its Submodules

An orientation to the DRO (IAS 37) module, its four submodules, the Plans list, and the tabs within a plan.

Applies to: DRO (IAS 37) module | Audience: Customers | Last reviewed: 08/05/2026

In this article
  • The four submodules
  • The Plans list
  • Creating a plan
  • The tabs within a plan
  • Labels that differ from ARO

The four submodules

Four items appear on the left side under DRO (IAS 37):

  • Plans, where plans are created and revised
  • Lifecycle, where the financials are reviewed over time
  • Balance, where the provision and, for asset accounts, the depreciation appear
  • Snapshot, where a point in time view is captured

The Plans list

Plans lists every plan on the account. Its columns convey key information at a glance. From left to right:

  • Reference, expense type, scenario type, and status
  • Reason for the plan, and last reviewed by
  • Effective Start and Effective End dates
  • Approval date

Further right in the same row:

  • Expected present value
  • Adjustment for Approval, and Recovery Adjustment for Approval
  • Actions needed to keep the plan moving through the process

A single row therefore shows what a plan is, where it stands, when it takes effect, and what it is worth.

Creating a plan

Creating a plan starts with selecting the proper expense type. The Add Plan button sits in the upper right.

The tabs within a plan

Opening a plan reveals a set of tabs across the top: Summary, Plan Details, Assumptions, Contacts, Documents, and History.

Summary

Summary is the overview, with key numbers such as expected present value, remaining life, total nominal plan, and the expected present value for cost and recovery. Pop up windows show the calculations behind the change in discount, along with the monthly detail.

Plan Details

Plan Details holds the forecast and financial information for the project. It extends across the number of years set on the plan and reflects the weighted average calculation. The view can be switched between cost and recovery.

Assumptions

Assumptions hosts the rates: inflation, discount, and accretion, with market premium planned for a future iteration. It also shows the prior plan’s rates and the settings that apply to those assumptions.

Contacts

Contacts shows who has access, the role each person holds, their spend and approval limits, and when they were approved into the project.

Documents

Documents provides storage and supporting files for the project.

History

History logs the important events on the project over time.

Labels that differ from ARO

DRO has no layers, so two labels familiar from ARO are named differently. The function is the same in each case.

ARO LABEL DRO LABEL
Add Layer Add Plan
Plan Layer Details Plan Details
Related articles
  • What DRO is and why customers use it
  • Core DRO concepts and terminology
  • Configuring DRO planning type and subtype
  • Creating your first DRO plan