diff --git a/conservancy_beancount/reports/accrual.py b/conservancy_beancount/reports/accrual.py
index eb6d372f8a1228dddfb94ab2c20ba16072ce6574..86deed5b4d1c09f27f6ff7cae4213d4e0a5a5044 100644
--- a/conservancy_beancount/reports/accrual.py
+++ b/conservancy_beancount/reports/accrual.py
@@ -115,12 +115,12 @@ class Sentinel:
 
 class Account(NamedTuple):
     name: str
-    balance_paid: Callable[[core.Balance], bool]
+    norm_func: Callable[[core.Balance], core.Balance]
 
 
 class AccrualAccount(enum.Enum):
-    PAYABLE = Account('Liabilities:Payable', core.Balance.ge_zero)
-    RECEIVABLE = Account('Assets:Receivable', core.Balance.le_zero)
+    PAYABLE = Account('Liabilities:Payable', operator.neg)
+    RECEIVABLE = Account('Assets:Receivable', lambda bal: bal)
 
     @classmethod
     def account_names(cls) -> Iterator[str]:
@@ -134,14 +134,6 @@ class AccrualAccount(enum.Enum):
                 return account
         raise ValueError("unrecognized account set in related postings")
 
-    @classmethod
-    def filter_paid_accruals(cls, groups: PostGroups) -> PostGroups:
-        return {
-            key: related
-            for key, related in groups.items()
-            if not cls.classify(related).value.balance_paid(related.balance())
-        }
-
 
 class AccrualPostings(core.RelatedPostings):
     def _meta_getter(key: MetaKey) -> Callable[[data.Posting], MetaValue]:  # type:ignore[misc]
@@ -160,6 +152,7 @@ class AccrualPostings(core.RelatedPostings):
     INCONSISTENT = Sentinel()
     __slots__ = (
         'accrual_type',
+        'final_bal',
         'account',
         'accounts',
         'contract',
@@ -198,8 +191,10 @@ class AccrualPostings(core.RelatedPostings):
         self.entities = self.entitys
         if self.account is self.INCONSISTENT:
             self.accrual_type: Optional[AccrualAccount] = None
+            self.final_bal = self.balance()
         else:
             self.accrual_type = AccrualAccount.classify(self)
+            self.final_bal = self.accrual_type.value.norm_func(self.balance())
 
     def make_consistent(self) -> Iterator[Tuple[MetaValue, 'AccrualPostings']]:
         account_ok = isinstance(self.account, str)
@@ -232,21 +227,33 @@ class AccrualPostings(core.RelatedPostings):
                     )
                     yield Error(post.meta, errmsg, post.meta.txn)
 
+    def is_paid(self, default: Optional[bool]=None) -> Optional[bool]:
+        if self.accrual_type is None:
+            return default
+        else:
+            return self.final_bal.le_zero()
 
-class BaseReport:
-    def __init__(self, out_file: TextIO) -> None:
-        self.out_file = out_file
-        self.logger = logger.getChild(type(self).__name__)
+    def is_zero(self, default: Optional[bool]=None) -> Optional[bool]:
+        if self.accrual_type is None:
+            return default
+        else:
+            return self.final_bal.is_zero()
 
-    def _since_last_nonzero(self, posts: AccrualPostings) -> AccrualPostings:
-        for index, (post, balance) in enumerate(posts.iter_with_balance()):
+    def since_last_nonzero(self) -> 'AccrualPostings':
+        for index, (post, balance) in enumerate(self.iter_with_balance()):
             if balance.is_zero():
                 start_index = index
         try:
             empty = start_index == index
         except NameError:
             empty = True
-        return posts if empty else AccrualPostings(posts[start_index + 1:])
+        return self if empty else self[start_index + 1:]
+
+
+class BaseReport:
+    def __init__(self, out_file: TextIO) -> None:
+        self.out_file = out_file
+        self.logger = logger.getChild(type(self).__name__)
 
     def _report(self,
                 invoice: str,
@@ -267,7 +274,7 @@ class BalanceReport(BaseReport):
                 posts: AccrualPostings,
                 index: int,
     ) -> Iterable[str]:
-        posts = self._since_last_nonzero(posts)
+        posts = posts.since_last_nonzero()
         balance = posts.balance()
         date_s = posts[0].meta.date.strftime('%Y-%m-%d')
         if index:
@@ -298,7 +305,7 @@ class OutgoingReport(BaseReport):
                 posts: AccrualPostings,
                 index: int,
     ) -> Iterable[str]:
-        posts = self._since_last_nonzero(posts)
+        posts = posts.since_last_nonzero()
         try:
             ticket_id, _ = self._primary_rt_id(posts)
             ticket = self.rt_client.get_ticket(ticket_id)
@@ -329,13 +336,12 @@ class OutgoingReport(BaseReport):
             )
             requestor = f'{requestor_name} <{rt_requestor["EmailAddress"]}>'.strip()
 
-        raw_balance = -posts.balance()
         cost_balance = -posts.balance_at_cost()
         cost_balance_s = cost_balance.format(None)
-        if raw_balance == cost_balance:
+        if posts.final_bal == cost_balance:
             balance_s = cost_balance_s
         else:
-            balance_s = f'{raw_balance} ({cost_balance_s})'
+            balance_s = f'{posts.final_bal} ({cost_balance_s})'
 
         contract_links = posts.all_meta_links('contract')
         if contract_links:
@@ -382,8 +388,8 @@ class ReportType(enum.Enum):
     @classmethod
     def default_for(cls, groups: PostGroups) -> 'ReportType':
         if len(groups) == 1 and all(
-                AccrualAccount.classify(group) is AccrualAccount.PAYABLE
-                and not AccrualAccount.PAYABLE.value.balance_paid(group.balance())
+                group.accrual_type is AccrualAccount.PAYABLE
+                and not group.is_paid()
                 for group in groups.values()
         ):
             return cls.OUTGOING
@@ -501,7 +507,7 @@ def main(arglist: Optional[Sequence[str]]=None,
     filters.remove_opening_balance_txn(entries)
     postings = filter_search(data.Posting.from_entries(entries), args.search_terms)
     groups: PostGroups = dict(AccrualPostings.group_by_meta(postings, 'invoice'))
-    groups = AccrualAccount.filter_paid_accruals(groups) or groups
+    groups = {key: group for key, group in groups.items() if not group.is_paid()} or groups
     returncode = 0
     for error in load_errors:
         bc_printer.print_error(error, file=stderr)