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In a continuous time simulation financial flows will show their current value at any time. While this is a clear advantage of a simulation—we will never know the true current rates in reality—we would often like to show the average flow with regard to a defined accounting period as it is typical for financial reporting (e.g., at the end of an acounting period the Finance Department will report a single value for the average revenue in the past period in monetary units per period).

The FinancialReporting component will report such an averaged flow by showing the difference between the actual flow and the flow delayed by exactly the length of the accounting period. This difference will be sampled at the end of any accounting period during the simulation time horizon. During the accounting period the last reported value will be kept constant.