A report that shows each participant's net balance (amounts due and credits) as of a selected date.

For accrual accounting, centers need a report that reflects the historical state of each participant, including unapplied credits that existed on the report date, even if those credits were applied to invoices later. This would provide a true month-end snapshot for reconciliation and auditing without changing as payments are later applied to invoices.

The goal is to have a historical report that accurately reflects participant over and under balances as they existed on the selected date.