Using the Balance Submodule

Applies to: DRO (IAS 37) | Audience: Customers | Last reviewed: 08/10/2026

• What the Balance submodule reports
• Establishing the reporting view
• Headline measures on the Summary tab
• The provision reconciliation
• The decommissioning asset overview
• Period detail on the Plan Details tab
• Relationship to accretion and the discount split
• Depreciation detail
• Rates and external allocation in Plan Settings

What the Balance submodule reports

The Balance submodule reports the measured position of a decommissioning and restoration obligation. Every plan, every change, every movement in rates, and every depreciation entry ultimately resolves here into the current state of the obligation.

Establishing the reporting view

Four filters at the top of the screen determine the reporting view: the Effective Date, the DRO Subtype, the Scenario, and the Expense Type. A Recalculate control adjacent to them refreshes the balance when the inputs behind it have changed.

The submodule is organized across five tabs: Summary, Budget, Plan Details, Depreciation Details (for asset accounts), and Plan Settings.

Headline measures on the Summary tab

The Summary tab opens with four headline measures: EPV Provision Balance, with Unwinding of Discount year to date shown beneath it; Decommissioning Asset Book Value; Last Weighted Average Plan; and Asset End of Life. Together they state the position of the obligation at a glance.

The provision reconciliation

Below the headline measures, the Provision Summary sets out the reconciliation of the balance in sequence. It opens with the Balance before Adjustment, adds the Change in Estimate adjustments and the Change in Discount adjustments, deducts the Life to Date settlements, and arrives at the EPV Provision Balance. The panel therefore accounts in full for how the provision reached its reported figure.

The decommissioning asset overview

To the right of the Provision Summary, the Decommissioning Asset Overview performs the equivalent function for the decommissioning asset. It sets out the Original Decommissioning Asset, any Additional Decommissioning Asset Revisions, and deducts the Life to Date Depreciation, which together give the Decommissioning Asset Balance. It also states the Asset End of Life Date and the Remaining Life of the Asset.

Period detail on the Plan Details tab

Plan Details presents the balance on a month by month basis. Each row represents a period designated either Actual or Projected, and the columns carry the balance forward through Initial Balance, Unwinding of Discount, Change in Discount and Change in Estimate for that period, Total Adjustment, Spend, and Final Balance.

The Type, the Calculated Year, and the View can be set, and the grid can be exported for analysis outside the platform.

Relationship to accretion and the discount split

The Unwinding of Discount column represents the accretion defined in the core concepts article. The Change in Discount and Change in Estimate columns represent the split produced by the four calculations. The plan underlying these figures is the plan established and revised earlier in the module. Balance is therefore not a separate concept but the point at which each of these elements is consolidated.

Depreciation detail

The Depreciation Details tab presents the corresponding detail for the asset: Initial Balance, Depreciation, Adjustment, Final Balance, and Accumulated Depreciation across the life of that asset. It also states the depreciation type in use, which is set in the configuration settings, and it follows plan month chronologically.

Rates and external allocation in Plan Settings

Plan Settings governs the rates and external allocation percentages applied to the plan. Editing rates and external allocation displays the selected interest rate group type, either By Year or Full Plan, together with the interest rate group selection.

• What DRO is and why customers use it
• Configuring DRO planning type and subtype
• Creating an initial DRO plan
• Creating a plan change: revised by replacing, not by layering
• Change in discount versus change in estimate
• Depreciation methods and the depreciation schedule
• Interest rate groups: from creation to application