What should be the total amount once all roll-forwards are complete?

The total amount after all roll-forwards are complete should ideally be zero, reflecting a balanced state in the accounting process. A roll-forward is the process of adjusting balances from one period to the next, ensuring that all outstanding transactions have been accounted for. When everything has been properly reconciled, any discrepancies should be resolved, leaving no outstanding amounts.

This zero balance is crucial in financial reporting as it confirms that all transactions have been accurately recorded and that the accounts are in equilibrium. In scenarios such as budget management or financial forecasting, achieving a zero balance can signify that all expected funds have been allocated and utilized properly, maintaining fiscal responsibility.

A positive balance would indicate that there are still unutilized funds, while a negative balance could suggest overspending or liabilities that have not yet been accounted for. A pending amount implies that there are transactions or adjustments still awaiting processing, which would prevent the accounts from accurately reflecting the current financial state. Thus, arriving at a zero balance signifies completeness in the roll-forward process.