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  3. Trailing Twelve Months
Accounting & Finance T

Trailing Twelve Months

Also known as: TTM, T12, Trailing 12 Months

Trailing twelve months (TTM) is a reporting window covering the prior twelve months of activity.

Trailing twelve months (TTM) is a reporting window covering the prior twelve months of activity. For income and expense accounts, it summarizes that period rather than the next twelve months.

Property operations example: label the start and end dates and use consistent source reports for the full window. Keep activity during a period separate from an account balance measured on a single date.

Source: Oracle Cloud EPM Planning, Planning Using a Rolling Forecast, TTM reporting scenario.

Frequently Asked Questions

Is a TTM report the same as a twelve-month forecast?

No. TTM looks back over the prior twelve months. A forecast describes expected future activity and should be labeled separately.

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  • General Ledger
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  • Pro Forma

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Loan amortization is the repayment of principal over time through scheduled payments that also cover interest.

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Base Year & Gross Up Provision

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