Account type definitions and defaults

CPM can hold non-financial information such as square footage, price per unit, unit quantities, etc. Two account types, Profit & Loss Statistic and Balance Sheet Statistic are provided for this type of information. The distinguishing features are:

• Balance Sheet Statistic is a point-in-time value. As such, it would follow the same accumulation rules for the period hierarchy and the Accum Method dimension as other balance sheet accounts. If this account type is used in an expense variance calculation, the result is evaluated the same as a balance sheet asset. Default attribute selections for this account type include: Balanced: N, Consolidate: N, Formula Type: D, Natural Sign: D, Rate: NA. Any of these attributes can be changed to obtain the desired consolidation results.
• Profit & Loss Statistic is a movement value. As such, it would follow the same accumulation rules for the period hierarchy and the Accum Method dimension as other profit & loss accounts. If this account type is used in an expense variance calculation, the result is evaluated the same as a Profit & Loss revenue account. Default attribute selections for this account type include: Balanced: N, Consolidate: N, Formula Type: D, Natural Sign: C, Rate: NA. Any of these attributes can be changed to obtain the desired consolidation results.

These defaults are based on the account type.

Account type	Definition	Sign	Balanced	Rate	Consolidate
BA	Balance Sheet, Assets	DR	Yes	Period End	Yes
BE	Balance Sheet, Equity	CR	Yes	Period End	Yes
BL	Balance Sheet, Liabilities & Equities	CR	Yes	Period End	Yes
BS	Balance Sheet, Statistics	DR	No	No Translation	No
PE	P&L, Expenses	DR	Yes	YTD at current month	Yes
PR	P&L, Revenues	CR	Yes	YTD at current month	Yes
PS	P&L, Statistics	CR	No	No Translation	No