A relative time reference in @if statements.

The opening period is the aggregate of the closing and deal periods.

True—if the period is subperiod with zero days

False—if not

If 2007 is in years and 2008 is comprised of two subperiods, one of 365 days and another of zero days, this formula:

@if(@issub, 1, 2)

returns 2 for 2007, and, for 2008, 1 for the 365 day and 1 in the restatement or zero-day period.

If this function was built using Using User-Defined Accounts, the 2008 aggregate period returns a 2.