OPS.14:5.2 - A moved receipt changes the short-horizon result

Now suppose the deferred package misses the month-2 acceptance cutoff and its 900 receipt moves to month 3. Keep every other fact the same.

The +200 difference is a cash-timing advantage inside the shorter horizon. The account shows the excluded 900 receipt and the cost of completing earlier. Extending the horizon reveals the original −700 difference; no lasting gain was created by ending the account sooner.

If the immediate package instead misses acceptance or payment, its 900 receipt also moves or disappears while the spent 800 remains. The practitioner therefore checks the acceptance and payment premise for both alternatives. A new failure or financing consequence requires a changed comparison rather than reuse of these totals.