Frequent-Flyer Breakage
Roll forward frequent-flyer liability and calculate breakage.
Description
Frequent-flyer liability rollforward compares available value with redeemed and expired value.
Frequent-flyer liability rollforward compares available value with redeemed and expired value.1
Roll forward frequent-flyer liability and calculate breakage.
When to use Frequent-Flyer Breakage
Use this tool to roll forward frequent-flyer liability and calculate breakage.
Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
How to use Frequent-Flyer Breakage and understand its results
- Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
- Enter openingPointsLiability, pointsIssuedValue, pointsRedeemedValue, pointsExpiredValue using the field table and calculation rules, then run the tool.
- Read closingPointsLiability, breakagePercentOfAvailable, redemptionPercentOfAvailable. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| openingPointsLiability | Opening points liability | number; minimum: 0 | Required |
| pointsIssuedValue | Value of points issued | number; minimum: 0 | Required |
| pointsRedeemedValue | Value of points redeemed | number; minimum: 0 | Required |
| pointsExpiredValue | Value of points expired | number; minimum: 0 | Required |
Enter nonnegative values with redeemed+expired≤available. Return closing liability and expired/redemption shares of available; zero available gives zero percentages.
available=opening+issued; closing=available−redeemed−expired Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| closingPointsLiability | Closing points liability | number; minimum: 0 |
| breakagePercentOfAvailable | Breakage share of available points (%) | number; minimum: 0; maximum: 100 |
| redemptionPercentOfAvailable | Redemption share of available points (%) | number; minimum: 0; maximum: 100 |
{
"input": {
"openingPointsLiability": 1000,
"pointsIssuedValue": 500,
"pointsRedeemedValue": 300,
"pointsExpiredValue": 150
},
"output": {
"closingPointsLiability": 1050,
"breakagePercentOfAvailable": 10,
"redemptionPercentOfAvailable": 20
}
}Limitations and assumptions
This is observed expiry share, not a predictive breakage/revenue-recognition model.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors.
Alternative or Complementary methods
Use Donor-Restriction Release: Reconcile nonprofit donor-restriction releases with qualifying expenditures. For a complementary task, use Adjustment Disposition: Track recorded and unrecorded proposed audit adjustments.
References
-
Frequent-Flyer Breakage — tool.io
Similar or alternative tools
- Donor-Restriction Release
Reconcile nonprofit donor-restriction releases with qualifying expenditures.
- Adjustment Disposition
Track recorded and unrecorded proposed audit adjustments.