Carrying balances into the next fiscal year at year end. Balance sheet accounts carry their balance forward as the opening balance, while P&L accounts reset to zero with the result transferred to retained earnings. It is run with FAGLGVTR for the general ledger and F.07 for sub-ledgers. ECC changes the asset fiscal year separately with AJRW; in S/4HANA new Asset Accounting that happens within FAGLGVTR. Postings made to the prior year afterwards update the carried balance automatically.