$\delta n$ formalism: A new formulation for the probability density of the curvature perturbation

$\delta N$ formalism is a useful method to calculate the curvature perturbation. Contrary to what it is typically done in the literature, we re-formulate the $\delta N$ formalism by using the $e$-folding number $n$ counted forward in time. For a fixed initial time ${\bar{n}}_0$, the probability density function (PDF) of the initial conditions $\delta {\phi }_0$ and $\delta {\pi }_0$ are specified by the solutions of the perturbation equation on subhorizon scales. As $\delta {\pi }_0$ is fully correlated with $\delta {\phi }_0$ after horizon exit, we find a simple formula to calculate the curvature perturbation as well as its PDF by using the $\delta N$ method reformulated in terms of $n$, the $\delta n$ formalism.