The pro-forma amount is the estimated or projected value of something. In accounting, pro-forma amounts are often used to estimate future income or expenses. For example, a company might prepare a pro-forma income statement to predict its financial performance for the next quarter. Pro-forma amounts can also be used to adjust historical financial data to account for expected changes in the future. For instance, a company might restate its past earnings on a pro-forma basis to reflect the impact of a new accounting standard that will go into effect next year.