Account User-Defined Properties

The following properties are defined in accounts and are referenced in rules for calculations.

Account Groups

PropertyValue
Property NameAccount Group
KeywordGrp
UD FieldALL
Valid Entry<Group Name>
DefaultNone
ExampleTempST002:Grp:G1
Description

You can specify a group name for base account members. You cannot set groups at the parent level, but you can specify a parent for a group. For example, you could specify a parent for the Tax Pools and Tax Credits groups.

If you do not specify an account group for members, the base members are available for input.

The group name must not contain any special characters. It is valid only on base account members from these account hierarchies:

  • TaxAccounts

  • BookAccounts

  • OtherTaxAccounts

  • SupplementalSchAccounts

  • TARFAccounts

Properties for Book Accounts

PropertyValue
Property NameInput account for Book Summary data
KeywordBookInput
UD FieldALL
Valid Entry<Valid child account>. Use the parent member with a suffix of _Input.
DefaultNone
ExampleBookInput: 50034_Input
DescriptionThis property is used to identify the input account for the summary Book account.
PropertyValue
Property NameJD
KeywordJD
UD FieldALL
Valid EntryValid Jurisdiction
DefaultNone
ExampleRTaxCreditSummary: JD:US_AL
DescriptionYou can use this property for any BVT regional account to allow data entry at the National level. Data entered at the National level is moved to the specified Jurisdiction.
PropertyValue
Property NameSwitchSign
KeywordSwitchSign
UD FieldALL
Valid EntryYes or No
DefaultNo
ExamplePPESummary: SwitchSign:Yes
DescriptionBy default, the BookBVT account switch sign is set for Flow. To override this switch sign, you can set this property to Yes. Then the book value is reversed to the actual value.
PropertyValue
Property NameVal
KeywordVal
UD FieldALL
Valid Entry<GS account1>&<ST account1>. Example: TempGS0019&TempST0019
DefaultNone
ExampleTemp0019BookTax: val:TempGS0019&TempST0019
DescriptionThis property is used to define the corresponding GAAP to Stat account, and Stat to Tax account for validation purposes. The system can perform a validation to ensure that the ending temporary balance in the Book/Tax rollforward matches the ending balance in Temporary Differences.

You can specify any number of members separated by an ampersand (&). The accumulated amount of these accounts is compared with the BookTax account and a validation message is displayed in the Validation column in the Temp Diff – BalSheet App data form.

Properties for Current Provision Accounts

PropertyValue
Property NameInactive
KeywordInactive
UD FieldALL
Valid Entry<Any member of the dimension>
DefaultNone
Example

Inactive:P01001

DescriptionYou use this property to specify the Custom TopMember of the dimension in which to store the Inactive setting. See Specifying Valid Accounts By Entity.

Properties for Currency Rate Accounts

PropertyValue
Property NameTrOvRate
KeywordTrOvRate
UD FieldALL
Valid EntryAccount member of Rate type
DefaultNone
ExampleNIBT accounts
DescriptionThis property is used to translate account values at a different rate than the Average rate.

Properties for Permanent Difference Accounts

PropertyValue
Property NameEquity Reversal - National
KeywordEqRevN
UD FieldALL
Valid EntryMust be a child of the CurrentaddtlCalcTotal account, and should be set as Calculated
DefaultNone
ExampleEqRevN: CurrentAddtlCalcSFAS123RProv
DescriptionThe EqRevN keyword specifies that the Permanent Difference account is Equity in nature. Neither a Current nor Deferred tax expense is recorded.

The specified account member along with the keyword specifies which account is to be used for the Equity Reversal. If the keyword exists but no valid account member is specified, then no reversal is performed.

PropertyValue
Property NameEquity Reversal - Regional
KeywordEqRevR
UD FieldALL
Valid EntryMust be a child of the RCurrentAddtlCalcTotal, and should be set as Calculated.
DefaultNone
ExampleEqRevR: RCurrentAddtlCalcSFAS123RAdj
DescriptionThe EqRevR keyword specifies that the Permanent Difference account is Equity in nature. This means that neither a Current nor Deferred tax expense is recorded.

The specified account member along with the keyword specifies which account is to be used for the Equity Reversal. If the keyword exists but no valid account member is specified, then no reversal is performed.

PropertyValue
Property NameJurisdiction
KeywordN/A
UD FieldNone
Valid EntryMust be one of the following DataCategoryTopMembers assigned to the account:

Jurisdiction = National and Regional

  • PreTaxNationalRegional

  • PreTaxNationalRegionalCETR

Jurisdiction = National

  • PreTaxNational

  • TaxNational

Jurisdiction = Regional

  • PreTaxRegional

  • TaxRegional

  • AppRegional

DefaultN/A
ExampleDataCategoryTopMember = PreTaxNational
DescriptionThis setting specifies whether the amount entered is National, Regional, or both.

For example, if the Permanent Difference account contains “PreTaxNational” as the DataCategoryTopMember, then the amount entered applies only to the National Provision.

If the Permanent Difference account contains “TaxRegional” as the DataCategoryTopMember, the amount entered applies only to the Regional Provision.

PropertyValue
Property NamePreTax or Tax Effected
KeywordN/A
UD FieldNone
Valid EntryMust be one of these DataCategoryTopMembers assigned to the account:

If the amount is entered as PreTax amount:

  • PreTaxNationalRegional

  • PreTaxNationalRegionalCETR

  • PreTaxNational

  • PreTaxRegional

  • PreTaxNationalCETR

If the amount is entered as Tax Effected amount:

  • TaxNational

  • TaxRegional

If the amount is entered as Apportioned amount:

AppRegional

DefaultN/A
ExampleDataCategoryTopMember = PreTaxNationalRegional
Description

This setting specifies whether the amount entered in the Input Schedule is entered on a PreTax, Tax-Effected, or Apportioned basis.

For example, if the Permanent Difference account contains “PreTaxNationalRegional” as the DataCategoryTopMember, the amount entered represents the PreTax amount and the amount is considered in the tax calculation for both National and Regional provision.

If the Permanent Difference account contains “TaxNational” as the DataCategoryTopMember, the amount entered is the tax-effected amount and the amount is considered in the tax calculation for the National provision.

PropertyValue
Property NameTrOvDiffAcc
KeywordTrOvDiffAcc
UD FieldALL
Valid EntryAny permanent difference account (account should be calculated).
DefaultNone
ExampleAn NIBT account for which TrOvRate is also defined.

Example: TrOvDiffAcc: FxAdjPerm, which indicates that the difference between the NIBT Override rate and the Average rate times NIBT will be stored in the FXAdjPerm account in the Current Provision.

DescriptionThis is an Account property set for NIBT. It is set together with the TrOvRate property on the same account indicating that the application will use the NIBT Override rate to translate NIBT. The account stores the difference between the System Average and the Override rate.

Properties for Supplemental Schedule Accounts

PropertyValue
Property NameTax Detail
KeywordTaxDetail
UD FieldALL
Valid Entry<Valid Carryforward member>
DefaultNone
ExampleTaxDetail:NTaxLosses
DescriptionIn this example, to link the NTaxLosses detail account with TaxLossesCFS, in the TaxLossesCFS account, specify the UD property: TaxDetail: NTaxLosses.

Properties for Tax Accounts

PropertyValue
Property NameRate Change in Equity
KeywordRCToEquity
UD FieldALL
Valid EntryYes or No
DefaultNo
ExampleA#TempST0005 - Share-based payments;RCToEquity:Yes
DescriptionYou can calculate Tax Rate changes for certain accounts in Equity (NonProvision) instead of P&L (Provision). You specify Tax Accounts that should use RateChange in Equity using the RCToEquity user-defined property. In this example, the impact of the Rate Change calculations will be shown in the Equity Rate Change section.
PropertyValue
Property NameTax account
KeywordTxAcc
UD FieldALL
Valid Entry<Tax account>, for example, TempST002
DefaultNone
ExamplePPESummary: TxAcc:TempST001a
DescriptionThis property is used to identify additional properties for any BVT account. By specifying a Tax account, the BVT account inherits these properties:
  • Global tax rate or Override tax rate

  • Current/ Noncurrent/ National/ Regional/ Tax/ PreTax

Properties for Tax Automation Accounts

PropertyValue
Property NameTTSrc
KeywordTTSrc
UD FieldALL
Valid EntryNational or Regional
DefaultNational
ExampleRTemp001: TTSrc:Regional
DescriptionThis property is the Tax Automation target account that needs to specify whether the source data is National or Regional. Based on that. the tax type is switched between National or Regional for the source data. In the above example, for the RTemp001 account, the account source data is Regional.

Properties for Tax Settings Accounts

PropertyValue
Property NameParentFXRates
KeywordParentFXRates
UD FieldAll
Valid EntryYes or No
DefaultNo
ExampleTaxSettings: ParentFXRates:Yes
DescriptionThis setting is a global property required to enable input into FX rates at the Parent Entity level. Set this property on a TaxSettings account.

When this property is set to Yes, you can input data into the following FX rates at the Parent Entity level in addition to the base entity:

  • ClosingRate

  • AverageRate

  • TARF Payments and Refunds Rate

  • NIBT Override Rate

PropertyValue
Property NameVAClassification
KeywordVAClassification
UD FieldAll
Valid EntryYes or No
DefaultNo
ExampleTaxSettings: VAClassification:Yes
DescriptionWhen this property is set to Yes, the system uses the VAClassification alternate hierarchy for the VA allocation calculation. If it is set to Yes, you must have at least one member defined under the VAClassification hierarchy.

Properties for Temporary Difference Accounts

PropertyValue
Property NameClassification
KeywordN/A
UD FieldNone
Valid EntryTemporary difference accounts that are classified as Current have one of the following DataCategoryTopMembers:
  • TaxNationalRegionalCurrent

  • TaxNationalCurrent

  • TaxRegionalCurrent

  • PreTaxNationalRegionalCurrent

  • PreTaxNationalCurrent

  • PreTaxRegionalCurrent

  • AppRegionalCurrent

Temporary difference accounts that are classified as NonCurrent have one of the following DataCategoryTopMembers:

  • TaxNationalRegionalNonCurrent

  • TaxNationalNonCurrent

  • TaxRegionalNonCurrent

  • PreTaxNationalRegionalNonCurrent

  • PreTaxNationalNonCurrent

  • PreTaxRegionalNonCurrent

  • AppRegionalNonCurrent

DefaultN/A
ExampleDataCategoryTop Member = PreTaxNationalRegionalCurrent
Description

This setting specifies whether the Temporary Difference amount is classified as Current or NonCurrent.

For example, if the Temporary Difference account contains “PreTaxNationalRegionalCurrent” as the DataCategory TopMember, the amount entered is classified as Current. The data is entered on a PreTax basis and the account will only apply to the National Provision calculation.

PropertyValue
Property NameClassification Level
KeywordClassLevel
UD FieldALL
Valid EntryYes or No
Default

Yes for Base member accounts

Default is N/A for Parent member accounts

ExampleClassLevel: No
Description

This setting defines at what level the temporary difference accounts are tested for Asset/Liability classification purposes (for example, base account or parent). A positive amount is classified as Asset. A negative amount is classified as Liability. Classification as to whether it is a Current or NonCurrent Asset/Liability depends on the setting at the DataCategory TopMember. See the Classification property section.

CommentFor all parent accounts specified with ClassLevel keyword, all sibling accounts should have the same Class Level property value. If nothing is specified, the default value is YES for base accounts. If base members are set to YES, then YES should be set in a parent member at some level.
PropertyValue
Property NameClassification Sign
KeywordClassSign
UD FieldALL
Valid Entry1 or -1 (1 indicates positive, and -1 indicates negative)
Default1 (positive)
ExampleClassSign: -1
DescriptionThis setting specifies whether to multiply the deferred tax balance by 1 or -1 for classification purposes. After applying the classification sign to the amount, the system then classifies it as either Asset or Liability as discussed in the ClassLevel property. This is applicable only if the ClassLevel is Yes.
PropertyValue
Property NameEquity Reversal - National
KeywordEqRevN
UD FieldALL
Valid EntryMust be a child of “CurrentAddtlCalcTotal” account, and should be set as Calculated.
DefaultNone
ExampleEqRevN: CurrentAddtlCalcSFAS123RProv
DescriptionThe EqRevN keyword specifies that the Temporary Difference account is Equity in nature. This means that neither a Current or Deferred tax expense is recorded.

The specified account member along with the keyword specifies which account is to be used for the Equity Reversal. If the keyword exists but no valid account member is specified, then no reversal is performed.

PropertyValue
Property NameEquity Reversal - Regional
KeywordEqRevR
UD FieldALL
Valid EntryMust be a child of “CurrentAddtlCalcTotal” account, and should be set as Calculated.
DefaultNone
ExampleEqRevN: CurrentAddtlCalcSFAS123RProv
DescriptionThe EqRevN keyword specifies that the Temporary Difference account is Equity in nature. This means that neither a Current or Deferred tax expense is recorded.

The specified account member along with the keyword specifies which account is to be used for the Equity Reversal. If the keyword exists but no valid account member is specified, then no reversal is performed.

PropertyValue
Property NameJurisdiction
KeywordN/A
UD FieldNone
Valid EntryMust be one of these DataCategory TopMembers assigned to the account:

Jurisdiction = National and Regional

  • PreTaxNationalRegionalCurrent

  • PreTaxNationalRegionalNonCurrent

Jurisdiction = National

  • PreTaxNationalCurrent

  • PreTaxNationalNonCurrent

  • TaxNationalCurrent

  • TaxNationalNonCurrent

Jurisdiction = Regional

  • PreTaxRegionalCurrent

  • PreTaxRegionalNonCurrent

  • TaxRegionalCurrent

  • TaxRegionalNonCurrent

  • AppRegionalCurrent

  • AppRegionalNonCurrent

DefaultN/A
ExampleDataCategoryTopMember = PreTaxNationalCurrent
Description

This setting specifies that the amount entered in the Input Schedule is National, Regional or both.

For example, if the Permanent Difference account contains “PreTaxNational” as the DataCategory TopMember, the amount entered applies only to the National Provision.

If the Permanent Difference account contains “TaxRegional” as the DataCategory TopMember, the amount entered applies only to the Regional Provision.

PropertyValue
Property NameNational Benefit of Region
KeywordNBR
UD FieldAll
Valid EntryYes or No
DefaultYes (applicable only to Regional accounts)
ExampleNBR: No
Description

This setting specifies whether the regional deferred tax impact of the temporary difference has a Net Benefit of Region. The NBR adjustment amounts are stored in the RollForward dimension as additional details for capturing all adjustments of the Tax accounts.

PropertyValue
Property NamePreTax or Tax Effected
KeywordN/A
UD FieldNone
Valid EntryMust be one of the following DataCategoryTopMembers assigned to the account:

If the amount is entered as a PreTax amount:

  • PreTaxNationalRegionalCurrent

  • PreTaxNationalRegionalNonCurrent

  • PreTaxNationalCurrent

  • PreTaxNationalNonCurrent

  • PreTaxRegionalCurrent

  • PreTaxRegionalNonCurrent

If the amount is entered as a Tax Effected amount:

  • TaxNationalCurrent

  • TaxNationalNonCurrent

  • TaxRegionalCurrent

  • TaxRegionalNonCurrent

If the amount is entered as an Apportioned amount:

  • AppRegionalCurrent

  • AppRegionalNonCurrent

DefaultN/A
ExampleDataCategoryTopMember = PreTaxNationalRegionalCurrent
DescriptionThis setting specifies whether the amount entered in the Input Schedule is entered on a PreTax or Tax-Effected basis.

For example, if the Temporary Difference account contains “PreTaxNationalRegionalCurrent” as the DataCategoryTopMember, the amount entered represents the PreTax amount, and the amount is considered in the tax calculation for both National and Regional provision.

If the Temporary Difference account contains “TaxNationalCurrent” as the DataCategoryTopMember, the amount entered is the tax-effected amount, and the amount is considered in the tax calculation for the National provision.

PropertyValue
Property NameStart Year
KeywordStartYear
UD FieldALL
Valid Entry<Any valid year>
DefaultNone
ExampleStartYear:2014
DescriptionYou use this property to specify the year from which the accumulation of RTA differences should be started.
PropertyValue
Property NameStart Period
KeywordStartPeriod
UD FieldALL
Valid Entry<Any valid period>
DefaultNone
ExampleStartPeriod:P06
DescriptionYou use this property to specify the starting period from which to copy the TaxLossesD Tax Losses/Credits Expiration cell text.

Tax Account RollForward (TARF) Accounts System-Defined Properties

PropertyValue
Property NameTARF Accounts
Keyword

TARF1: used to define Opening Balance accounts, Deferred Provision accounts, and Non provision accounts.

TARF2: Used to define Auto Adjustment accounts.

TARF3: Used to define Current Provision accounts.

UD FieldALL
Valid EntrySystem-defined; no input
DefaultNone
ExampleTARF1: RF#NBRCY
Description

Note:

Do not update or remove these keywords.

These are system-defined keywords included in the UD fields for TARF accounts and used for TARF calculation in rules.

When adding new accounts to the application, there should not be any need to apply the TARF keywords to the new accounts.

CommentThe TARF user-defined entries are specified in Account and DataCategory dimension members.