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Eagle Accounting rolls back earnings to 20140404, and replays the earnings to 20140405. Eagle Accounting still tracks and displays the change in earnings caused by the rollback and replay of earnings with a Trade Date and Earn Thru Date from the event, but displays an Accounting Date of 20140405.
For example, earnings for 20140404 have a Trade Date and Earn Thru Date of 20140404, but an Accounting Date of 20140405. Earnings for 20140405 have a Trade Date and Earn Thru Date of 20140405 and an Accounting Date of 20140405.
The only difference between Option 1 and Option 2 is what Accounting Date reflects the change.