This account is accessible from the User Defined Accounts dialog box, and calculates the difference between the test parameter and actual performance results, or vice versa. It measure the result of how the entity performs relative to the covenant test. To model a "minimum" test (e.g., Minimum Working Capital), enter a formula that requests the "Actual-Test" accounts:
Results display as a negative numbers if covenants are not met (actual is less than the test parameter).
To model "maximum" tests (e.g., Minimum Debt/Equity), enter formulas representing, the "Test-Actual" accounts:
Results display as negative numbers if covenants are not met, and Actual is greater than the Test parameter.