Statements and Reporting Periods
Understand statement identity, lifecycle, layouts, balances, and payouts
An owner statement presents owner-side activity for one ownership period, month, and currency. Ownership-period identity matters because ownership can change during the month.
Draft is a working statement without attached journal entries. In-review and published statements attach eligible entries, preserve their content, and create owner-side period locks. Published is normally owner-visible.
Statement detail combines totals, rows, sources, layout data, issues, and editability. Owner and manager views can differ. Request the intended view; never fetch manager data and merely hide it in the browser when rendering for an owner.
Persisted statements freeze their effective layout. A live layout edit does not silently change historical presentation.
Paying a statement creates a payout transaction linked to it. The payout uses its transaction date, so journal entries can appear in a later accounting month while still identifying the earlier statement that initiated payment.
See Statement UI rules, Ownership and attribution, and Locking.