Hi Karen,
These two columns on the Jobs in Progress report are simple subtractions of the Revenue and Billings column. Billings are updated for jobs when you post a Billings batch, and Revenue is updated when the Recognize Revenue and Expenses function is run (except for jobs with the 'Simple costed jobs' option, and revenue is also determined when posting bills).
If the billings and revenue amounts are equal for a job, then the 2 'excess' columns will both be zero. This is guaranteed to be the case if your jobs use the 'Billings and Costs' revenue recognition method (and you have recently run the Recognize Revenue function). These columns are likely to be non-zero for jobs using the other revenue recognition methods (except Closed jobs using the Completed Contract method).
When you print this report, take a look at the Revenue and Billings columns, and if they are equal, then the report is working as expected.