pin_ledger_report utility

How does start end and end date are referred while generating billed earned report using pin_ledger_report utility.

My understanding from Calculating Billed Earned Revenue section of link https://docs.oracle.com/cd/E16754_01/doc.75/e16704/gle_calcrevenue.htm#BRMGL150

is that there is no reference of gl start date in computation of the revenue. So does not it mean both yearly & latest month billed earned revenue report will give me same revenue summary?

pin_ledger_report -mode run_report

  -start start_date

  [-end end_date]

  [-type billed | unbilled

   billed_earned | billed_unearned |

   unbilled_earned | unbilled_unearned |

   prev_billed_earned