Balance sheet accounts in Planning Business Modeler

In PerformancePoint Planning Business Modeler, Balance Sheet account classification includes all account types that appear in Balance Sheet reports. A Balance Sheet is a financial statement that depicts the summary financial balance of an organization at a specific moment in time. Balance Sheet reports include account types such as Assets, Liabilities, and Equity.

Members with these account types have a TimeBalance attribute that indicates End balance aggregation (also referred to as Last Child aggregation). That is, the aggregation value of a member is the value along the time dimension of the last child member.

The following table describes the account types that appear on Balance Sheet reports. For definitions of the properties listed in the table, see About properties for the Account dimension.

Account type

TimeBalance attribute

Debit/credit attribute

Member Properties

Asset

End

Debit

Consolidated = TRUE

Converted = TRUE

BS-net income

End

Credit

Consolidated = TRUE

Converted = TRUE

Cash

End

Debit

Consolidated = TRUE

Converted = TRUE

Contra asset LT

End

Credit

Consolidated = TRUE

Converted = TRUE

Contra asset ST

End

Credit

Consolidated = TRUE

Converted = TRUE

Contra liability LT

End

Debit

Consolidated = TRUE

Converted = TRUE

Contra liability ST

End

Debit

Consolidated = TRUE

Converted = TRUE

Deferred tax

End

Non-financial

Consolidated = TRUE

Dividend received

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Equity

End

Credit

Consolidated = TRUE

Converted = TRUE

Goodwill

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Goodwill impairment

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco contra asset LT

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco contra asset ST

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco contra liability LT

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco contra liability ST

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco pay LT

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco pay ST

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco rec LT

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Interco rec ST

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Inventory

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Investment

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Investment impairment

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Liability

End

Credit

Consolidated = TRUE

Converted = TRUE

LT asset

End

Debit

Consolidated = TRUE

Converted = TRUE

LT liability

End

Credit

Consolidated = TRUE

Converted = TRUE

LT liability Depn

End

Debit

Consolidated = TRUE

Converted = TRUE

Neg goodwill

End

Credit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

Provisions_LT

End

Debit

Consolidated = TRUE

Converted = TRUE

Intercompany = TRUE

ST asset

End

Debit

Consolidated = TRUE

Converted = TRUE

ST liability

End

Credit

Consolidated = TRUE

Converted = TRUE

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