Suspense accounts

Taxonomies are mapped to chart of accounts in LN. These rules apply:

• All ledger accounts must be mapped in order to validate a taxonomy.

  You must validate taxonomies before you can activate them. Only active taxonomies are available for reporting in LN and usage in LN Analytics for Birst.

• Each taxonomy must include one unassigned account.

  The unassigned account is used to link the unassigned transactions. Ledger accounts that are added after validation, and that fall outside mapping ranges, are reported to the unassigned account. This ensures completeness of, for example, Trial Balance reports.

The standard taxonomies contain these taxonomy accounts:

9997 Not mapped

You can either manually assign ledger accounts to this taxonomy account or use the option Assign not yet Assigned Ledger Accounts in the taxonomy account session.

If there are ledger accounts that should not be mapped to a taxonomy account, or you have not yet decided where to map them, use this mapping:

Taxonomy/Cost Method	Name of the Revenues element
9997GAAP	Not mapped GAAP
9997HGB	Not mapped HGB
9997IFRS	Not mapped IFRS

The 9997 taxonomy accounts are located directly under the top node of each taxonomy.

9999 Suspense accounts

This is the Unassigned Account. Mapping is performed automatically as required. You cannot manually map to this account.

The 9999 taxonomy accounts are located directly under the top node of each taxonomy.

Taxonomies also contain suspense accounts 9999BA, 9999BL, 9999PL, which were originally intended for suspense accounts assets, suspense accounts liabilities, and suspense accounts profit & loss. These accounts exist but are unused.