The AMAR is a report of the data for this return period, based on the date on which you generate the report.
The beginning number is not a carryover from the ending number of the prior period, because the state of the database has changed over the last year due to late-entry losses, adjustment events, or corrective historical entries.
In the past, this discrepancy between numbers was what caused unexplained variances.
In many cases, the discrepancy between last year's ending number and this year's starting number can be explained by Adjustment Events (like a late-entry Died event).
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