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Cutover Execution Steps for Legacy-to-Light Migration

Detailed cutover execution steps outlining required data exports, AP/AR imports, trial balance tie-outs, fixed assets, and FX checks to support a controlled financial system go-live.

 

Important:  Although the Cutoff Date is the last day of operations in your Legacy System (end of day), the execution sequence below begins only when your team has completed the Month-End Close (MEC) in the Legacy System and no further postings for the prior period are expected.

Step 0 — Lock Snapshot Exports

Objective: You deliver the final, frozen data packages to the implementation team.

To be delivered to the implementation team when available:

  • Trial Balance as of the Cutoff Date (End of Day) – Post-close snapshot.

  • Trial Balance as of the previous year-end (for historical validation/roll forward).

  • GL Transactions/journal listing with unique ID's for the historical scope with custom properties, and business partners (if included)

  • Open AP list as of the Cutoff Date (End of Day).

  • Open AR list as of the Cutoff Date (End of Day).

  • Fixed Asset register as of the Cutoff Date (End of Day) (if applicable).

  • Reconciled bank ending balances as of the Cutoff Date (if available).

Gate: You confirm these exports represent the agreed "frozen snapshot."

Step 1 — Import Open AP + Open AR

Objective: We bring in open invoices so you can pay and collect in Light (and view aging) immediately, without distorting the P&L.

How Open AP/AR are created:

  • Account: Posted against the Migration Suspense Account (not P&L accounts).

  • Tax: No tax detail on migrated invoices (migration is settlement-focused).

  • Amount: Import the remaining open amount only (if partially paid, import only the unpaid balance).

  • Description: Use a standard description like “Data migration – legacy invoice {ID}”.

  • Reference: Include legacy references in the invoice reference fields for audit traceability.

Why this matters:

  • Open invoices appear in Light and can be paid/collected normally.

  • The P&L is not impacted by migration entries.

  • This step is a prerequisite to initiate payments and perform clean bank reconciliations.

Gate:

  • Open AP total in Light = Legacy Open AP total.

  • Open AR total in Light = Legacy Open AR total.

  • Exceptions list agreed (if any).

Step 2 — Import Opening TB and/or Historical GL Journals

Objective: Establish your complete trial balance opening position and/or reporting history.

If Open AP and Open AR were imported as documents (in Step 1), then:

  1. The AP and AR Control balances from the Trial Balance (TB) these will use the Migration suspense Account.

  2. After the TB/Journals import, the Migration suspense Account must net to 0.

If importing historical journals:

  • Ensure the COA mapping includes every account used in the historical scope.

  • Confirm the journal extract is final and closed. (Recommended: Handle late adjustments by mirroring them as manual journals in Light rather than re-importing).

Gate:

  • Light Trial Balance totals match Legacy Trial Balance totals under the agreed import rules.

  • Migration suspense account account nets to zero after tie-outs.

Step 3 — Upload Fixed Assets and Ongoing Releases

Fixed Assets (if applicable)

  • You provide a fixed asset register with: Asset Name/ID, Book Value, Accumulated Depreciation (as of Cutoff), Start depreciation service Date, End Date, Depreciation Method, and GL Accounts (Asset, Accum. Depr., Expense).

  • Process: A releases template should be created for each asset class,

  • We upload the fixed assets in a training session, to enable your team to upload the other ongoing releases

Ongoing Releases (Deferred Revenue, Prepaid Expenses)

  • Upload balances and set up the operational schedule (release/amortization logic) according to your process.

Gate:

  • Ensure the scheduled amortisation / depreciation are accurate

Step 4 — Foreign Currency Accounts & FX Revaluation Readiness

Objective: Ensure your first Light Month-End Close performs FX revaluation correctly.

Checks:

For accounts subject to FX revaluation:

  • Confirm Local Currency and Foreign Currency balances are correct after the TB/Journals import.

  • Confirm configuration: verify which GL accounts are set to revalue vs. not revalue.

Gate:

  • FX accounts behave as expected in a test revaluation (no unexpected gains/losses from incorrect imported currency amounts).