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C'mon man is kinda condescending, I find people in public think they know a lot more than they really do because they are afraid to ask obvious questions
It determines the amount of profit distributable to the partners. That is why it matters. Partners receive distributions throughout the year based on prior year. Once the final numbers are known, each partner’s final allocation is determined and a final settlement payment is made in October. Think of it as a year end bonus. No, we don’t lose it but think of it this way.. if we said you will still get your bonus but not this year... a year from now...You would care, right?
You accelerate revenue, defer liabilities. Cmon man. Not to mention partners and leadership want good numbers in this year as that drives their bottom line