English to Spanish Bus/Financial Accounting Políticas de contabilidad

Encontré que "rollforward" es sinónimo de "rollover", pero no me queda claro su significado y si en estos dos contextos significa lo mismo.
TKS :)

*Use the appropriate system reporting schedule to report expected and incurred costs for the restructuring, to report asset impairment charges incurred in conjunction with restructurings, and to provide a rollforward of the related restructuring accrual and headcount.

*A rollforward should be included in the quarterly balance sheet tax account rollforward schedule.