Cash vs. Accrual Comparison by Billing Period

FOCUS Versions

v1.4

Context

Highlights billing periods where the cash-based view (BilledCost) and the accrual-based view (EffectiveCost) diverge – typical of commitment discounts or prepaid purchases where billing timing differs from consumption. Returns periods where the absolute difference exceeds $0.01 to filter out rounding noise.

FOCUS SQL Query

SELECT
  ServiceProviderName,
  InvoiceIssuerName,
  BillingPeriodStart,
  BillingPeriodEnd,
  SUM(BilledCost) AS TotalBilledCost,
  SUM(EffectiveCost) AS TotalEffectiveCost,
  SUM(EffectiveCost) - SUM(BilledCost) AS CostBasisDifference
FROM focus_data_table
WHERE
  BillingPeriodStart >= ? AND BillingPeriodEnd < ?
GROUP BY
  ServiceProviderName,
  InvoiceIssuerName,
  BillingPeriodStart,
  BillingPeriodEnd
HAVING
  ABS(SUM(EffectiveCost) - SUM(BilledCost)) > 0.01