Investment management -Year end process

Hello,

Need some input on year end process for IM with Projects as measure.

1.We need to carry forward  AR's which have not been either

•           Not utilized or partially utilized
•           Measures have been either been created or not created.
•           Their impact on report (like how the reports need to be viewed vis a vis such change)
•           Precautions/prerequisites to be taked for same.

Have checked help, but still not clear on the process.Help would highly appreciated.

Regards

SJ