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Mar 6Mike Ridder

What is a Bridge?

Mar 6Mike Ridder
Small Bridge At Night

No – this is not a trick question. I’m not talking about the Golden Gate or the Mackinac or even the London variety. I know a bridge is a physical structure often found crossing a river or a road or a set of railroad tracks amongst other obstacles. If it is done right, it makes getting over that obstacle an easy endeavor.

What is a bridge in accounting or finance terms? A bridge is a document used to explain one position versus another position. For example, if you operate with a budget, you can bridge the income statement


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