Earnings accounting update

[kautukkundan]

closes #478

[coveralls]

Pull Request Test Coverage Report for Build 1354560350

• 131 of 131 (100.0%) changed or added relevant lines in 3 files are covered.
• No unchanged relevant lines lost coverage.
• Overall coverage increased (+3.8%) to 94.75%

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Totals
Change from base Build 1309811168:	3.8%
Covered Lines:	1075
Relevant Lines:	1129

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💛 - Coveralls

[yondonfu]

Closing as this is stale - can re-open if we revisit.