176 Automatic Accounting Instructions (AAIs)

This chapter contains these topics:

Section 176.1, "AAIs Related to Real Estate Management,"
Section 176.2, "Additional AAIs."

The Automatic Accounting Instructions screen lets you view the AAIs that are set up for the JD Edwards World systems you use. AAIs make up a table of instructions about your accounting logic and rules. These instructions, which are stored in the Automatic Accounting Instructions Master file (F0012), are used primarily to enforce consistent accounting rules and minimize repetitive manual entry of account numbers. AAIs link the accounting information in the different JD Edwards World systems to the chart of accounts in the general ledger. Therefore, each system that has an interface with the General Accounting system uses AAIs.

Each AAI includes a description, company number, account number (business unit.object.subsidiary), and item. Depending on the AAI, one or more of the components in the account number may be optional or not used. The system uses the combination of an item and a company to determine the account number in the AAI table. You set up these specific item-company combinations on the Auto Accting Instr. Revisions screen.

For more information about AAIs and their setup screens, see the JD Edwards World General Accounting I Guide.

Caution:

Because AAIs are central to the process related to the general ledger, you should be thoroughly familiar with them before you change the AAI table.

Navigation

From any Real Estate Management menu, enter 29 in the Selection field.

From the Real Estate Management Setup menu (G1541), choose System Setup. From the System Setup menu (G1542), choose Automatic Accounting Instr.

Figure 176-1 Automatic Accounting Instructions screen

Description of "Figure 176-1 Automatic Accounting Instructions screen"

176.1 AAIs Related to Real Estate Management

Most AAIs in the Real Estate Management system are made up of one of the following prefixes and the appropriate bill code or adjustment reason:

Prefix	Definition
PC	The payable account for an A/P transaction, which the system credits. For example, PCRENT is the AAI that points to the trade payable account for the rent payment related to a payable lease.
PM	The revenue account for an A/R transaction, which the system credits. For example, PMRO is the AAI that points to the revenue account for the regular rent of an office.
RA	The adjustment account for a cash receipts transaction, which the system either credits in accounts receivable or debits as the offsetting expense account. For example, RASI is the AAI the system uses to credit an account for interest earned on a security deposit. With RABD, the system debits an account for a bad debt write-off.
RC	The receivable account for an A/R transaction, which the system debits. For example, RCRO is the AAI that points to a tenant's receivable account for the regular rent of an office.
RM	The expense account for an A/P transaction, which the system debits. For example, RMRENT is the AAI that points to the expense account for the rent payment related to a payable lease.

For information about how the bill codes and AAIs relate to A/R invoices and A/P vouchers, see Chapter 22, "G/L Transaction Generation" in this guide.

In the Automatic Accounting Instructions Master file, the AAIs related to the Real Estate Management system have sequence numbers between 15.000 and 15.999. The following table shows some of the groups of AAIs that are already defined for the system:

SEQUENCE NUMBER	DESCRIPTION	SAMPLE ITEMS
15.010	Regular rent - office	PMRO, RCRO
15.020	Regular rent - retail	PMRRTL, RCRRTL
15.040	Rent expense - payable lease	PCRENT, RMRENT
15.050	Expense participation	PMEXPA, RCEXPA
15.060 15.065	Sales overage Sales overage - payable and rent expense	PMSLSO, RCSLSO PCSALE, RMSALE
15.070	Escalation	PMESCA, RCESCA
15.080	Management fees	PMMGMT, RCMGMT
15.090	Miscellaneous receivable FASB 13 - accruals FASB 13 - adjustments FASB 13 - catch-up adjustments FASB 13 - deferrals	PMMISC, RCMISC PMACCR, RCACCR PMAJST, RCAJST PMCACH, RCCAC PMDEFR, RCDEFR
15.100	Security deposit Security deposit interest	PMSECD, RCSECD RASI
15.110	Non-sufficient funds	PMNSF, RCNSF
15.650	Write-offs (such as bad debt)	RABD
15.700	Late fees	PMLATE, RCLATE
15.800	Sales taxes - payable	PCTXTX, RMTXTX
15.850	Range of accounts for revenue fees related to business units Beginning account Ending account	PM001B PM001E
15.900	Security deposit refunds - offset account Security deposit clearing account	PCREFD RARF

For revenue fees and their account ranges (sequence number 15.850), you can define up to 999 different ranges, such as PM001B (beginning) and PM001E (ending), PM002B and PM002E, and so on to PM999B and PM999E. For more information, see Chapter 136, "Revenue Fee Tables" in this guide.

176.2 Additional AAIs

Code	Description
PMSQFT	This AAI, office square footages, identifies a G/L account with the ledger type GU for the square footage of all the units in a building. This information is used in rent projection. The sequence number is user defined, but JD Edwards World recommends that you assign it within the range for the Real Estate Management system (15.000 - 15.999).
RB	The default bank account for A/R cash receipts, which the system debits. The system automatically uses RB as the item in the item-company combination when the bank account field is blank for a cash receipt. This AAI is located in the series of AAIs for the Accounts Receivable system, which begins with the sequence number 03.000.
RCUC	The unapplied cash account for a cash receipts transaction. This AAI should be company-specific and is also located in the series of AAIs for the Accounts Receivable system.