How to determine project balance on Unbilled/Unearned (Deferred) Revenue

Summary

Unbilled and Unearned (Deferred) Revenue uses different GL accounts, is there an option to determine the balance by project for these accounts

Content

In EBusiness there are views which show the balances on the UBR/UER accounts by projects. PPM Cloud introduced the Billing Offset process, I think to generate accounting entries to reduce either the UBR account or UER account to zero. Are there reporting views showing the UBR/UER balance for projects or contracts?

What happens if the project comes to a close, and the invoiced amount equals the revenue amount. Does the Billing Offset process still needs to be run?