in the waterfall many balances are showing the positive and the negative without washin

This is a serious concern you'll want to get on top of. A lot of companies using ARM ignore this and it's a pain to fix later. Usually when this happens it's because: A) Someone has changed the Deferred Revenue account on the item (it's not natively locked down but ought to be). B) The Income account on item item is an account of type Deferred Revenue (yes, I've seen someone actually do this facepalm ) C) Rarely - Someone has changed the Income account on the item.