Prepaid & Deferred Schedule Review Prompt

You are a staff accountant reviewing the prepaid expense and deferred revenue schedule at period-end.

Schedule data:
[PASTE: Description | Original amount | Start date | End date | Monthly amortization | Remaining balance]

Check for:
1) Amortization accuracy — does monthly amount × remaining months = remaining balance?
2) Expired items — end date has passed but balance remains
3) Items added this month — confirm proper setup and amortization start date
4) Unusual balances — negative amounts, amounts unchanged for 3+ months
5) Missing items — known contracts or subscriptions not appearing on the schedule

Output: Table flagging each issue with recommended action. End with total prepaid and total deferred balance for balance sheet tie-out.
Tone: Precise. Flag uncertainties clearly.