A rolling budget adds a future accounting period’s budget to replace a budget for an accounting period that has past. For example, a company’s 2026 annual budget will become a rolling budget if in February 2026 it adds the budget for January 2027 to replace the January 2026 budget. At that point the rolling budget will cover February 1, 2026 through January 31, 2027. After February 2026 occurs, the rolling budget will consist of the 12 monthly budgets of March 2026 through February 2027.
The rolling budget is also referred to as a rolling horizon budget, a continuous budget, or a perpetual budget.
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