Closing adjustments often combine several account types under a single heading. Review each proration against its billing period, cutoff, and supporting statement.
Check the math inputs
List the service, account period, paid-through date, meter reading, daily rate, credit, and responsible party. Flag an estimate that is not identified as an estimate or reconciled later.
Compare closing records
Match the contract formula to the settlement statement, invoices, association ledger, and final readings. Preserve written corrections and any post-closing reconciliation obligation.
Sources and limitations
Proration formulas vary by agreement and local practice. This is an organizational resource, not financial advice.