The Income Statement is a snap shot of activity for a span of time. For the column definition of actual, the report displays the sum of the debits and credits from start date to end date with respect to the column/report filters. For column definition of encumbrance this is not the case. The balances of income statement accounts should carry forward for encumbrance columns.
To view encumbrance account activity as reported in an Income Statement:
1. Open the Account record and select the Activity tab
2. Select Debit/Credit and Encumbrance
3. The Balance column equals the Income Statement