Balance sheet accounts
In 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 |
See Also
Concepts
About properties for the Account dimension