Building a cut-off calendar your applications can respect

Cut-off failures rarely come from bad intent. They come from calendars that disagree. Warehouse staff confirm deliveries on one clock, billing runs overnight on another, and the bank file settles two days later. Without a shared cut-off calendar, revenue samples scatter.

We ask clients to write one page that names, for each revenue stream, the last document that must exist before recognition. That might be a signed delivery note, a completed service ticket, or a contractual milestone certificate. Then we map which application records that document and when the related invoice posts.

During fieldwork, samples cluster around the final three business days of the period. If the calendar is clear, exceptions drop. If it is not, the findings report will say so plainly—and the next close has a concrete fix.