Adjustment Accounts

Some Balance Sheet accounts contain .03 adjustment accounts for increasing or decreasing the primary balance sheet account value by non-cash amounts (e.g., Amortization of Intangibles decreases the Intangibles account balance).

Non-cash adjustment accounts in Strategic Finance include amortization and retirement accounts. For example, Intangibles (2410.00.000) is a Balance Sheet account containing a related Funds Flow account, Additions to Intangibles (2410.01.000), and an adjustment account, Amortization of Intangibles (2410.03.000). When forecasting the Additions to Intangibles, the Intangibles balance increases in the forecast periods, and the balance for Intangibles decreases in the forecast periods by the amount in the adjustment account, Amortization of Intangibles.

Intangibles

v2410.00

main account

Additions to Intangibles

v2410.01

related Funds Flow account

Amortization of Intangibles

v2410.03

related Non-Cash adjustment

In some templates, asset and liability accounts have related “Acquired” cash flow accounts (v2XXX.02), representing balance sheet account changes caused by special investing transactions (e.g. acquisition or mergers.)