Account Lists

The Tax Provision application contains the following account member lists. Most lists are referenced in either data entry forms or financial reports.

Exchange Rates List

This member list returns the following exchange rate accounts. These are base members of the CurrencyRates account hierarchy.

  • Opening Rate

  • Closing Rate

  • Average Rate

NIBT Adjusted List

This member list returns the hierarchy list of the member of the “A#NIBTAdjusted” parent account with the parent member listed after rather than before the child members. This list returns the members in the following order:

  • NIBT (Net Income Before Tax from source data)

  • NIBTBA1 (Book adjustment 1—Created if book adjustment is needed)

  • NIBTBA2 (Book adjustment 2—Created if book adjustment is needed)

  • NIBTBA3 (Book adjustment 3—Created if book adjustment is needed)

  • NIBTBA (Total Book adjustment to NIBT)

  • NIBTBR1 (Book reclass 1—Created if book reclassification is needed)

  • NIBTBR2 (Book reclass 2—Created if book reclassification is needed)

  • NIBTBR3 (Book reclass 3—Created if book reclassification is needed)

  • NIBTBR (Total Book reclass to NIBT)

  • NIBTAdjusted (Net Income Before Tax after all the book adjustment and reclass)

Deductible Income Tax Accounts List

This member list returns the hierarchy list of the member of the “A#DeductIncTaxTotal” parent account with the parent member listed after rather than before the child members. This list returns the members in the following order:

  • DeductIncTaxReg (Regional Income Tax deductible)

  • DeductIncTaxOther (Other deductible tax)

  • DeductIncTaxTotal (Total Deductible Income Tax)

Tax Losses Accounts List

This member list returns the hierarchy list of the member of the “A#TaxLossesTotal” parent account with the parent member listed after rather than before the child members. This list returns the members in the following order:

  • TaxLossesCY (National NOL—current year)

  • TaxLossesCFS (National NOL—Carryforward system)

  • TaxLossesTotal (Total NOLs—Net Operating Losses)

Tax Credits Accounts List

This member list returns the hierarchy list of the member of the “A#TaxCreditTotal” parent account with the parent member listed after rather than before the child members. This list returns the members in the following order:

  • TaxCredit0001 (Tax Credit 1—Created by administrator for tax credit detail)

  • TaxCredit0002 (Tax Credit 2—Created by administrator for tax credit detail)

  • TaxCredit0003 (Tax Credit 3—Created by administrator for tax credit detail)

  • TaxCreditTotal (Total Tax Credits)

Additional Current Provision Source Accounts list

This member list returns the hierarchy list of the member of the “A#CurrentAddtlSrcTotal” parent account with the parent member listed after rather than before the child members. This list returns the members in the following order:

  • CurrentAddtlSrc001 (Additional current provision 1—Created if needed)

  • CurrentAddtlSrc002 (Additional current provision 2—Created if needed)

  • CurrentAddtlSrc003 (Additional current provision 3—Created if needed)

  • CurrentAddtlSrcTotal (Total Additional Current Provision - source)

Additional Current Provision Manual Accounts list

This member list returns the hierarchy list of the member of the “A#CurrentAddtlManualTotal” parent account with the parent member following the children rather than before the children. This list returns the members in the following order:

  • CurrentAddtlManual001 (Additional manual provision 1—Created if needed)

  • CurrentAddtlManual002 (Additional manual provision 2—Created if needed)

  • CurrentAddtlManual003 (Additional manual provision 3—Created if needed)

  • CurrentAddtlSrcTotal (Total Additional Current Provision—Manual)

Additional Current Provision Calculated Accounts list

This member list returns the hierarchy list of the member of the “A#CurrentAddtlCalcTotal” parent account with the parent member listed after rather than before the child members. This list returns the members in the following order:

  • CurrentAddtlCalcRTA (Return-to-Accrual Current Tax Expense)

  • CurrentAddtlCalcSFAS123RRTA (SFAS123R Current Tax Expense RTA Adj)

  • CurrentAddtlCalcSFAS123RProv (SFAS123R Current Tax Expense Prov Adj)

  • CurrentAddtlCalcTotal (Additional Current Provision – Calculated)

Temporary Account Properties list

This member list returns the accounts for the Temporary Properties specification:

  • TempSTTotal (Temporary Difference—Statutory to Tax)

  • TempGSTotal (Temporary Difference—GAAP to Statutory)

  • TaxCreditTotal (Total Tax Credits)

  • TaxAttribTotal (Total Tax Attributes)

  • RTempTotal (Total Regional Temporary Differences)

  • RTaxCreditTotal (Total Regional Tax Credits)

  • RTaxAttribTotal (Total Regional Tax Attributes)

  • VATotal (Total Valuation Allowance)

  • VAAllocTotal (Total Valuation Allowance Allocation)

  • RVATotal (Total Regional Valuation Allowance)

  • TaxLossesTotal (Total Tax Losses)

  • RTaxLossesTotal (Total Regional Tax Losses)

Permanent Account Properties list

This member list returns the accounts for the Permanent Properties specification:

  • NIBTBA (Book Adjustments to NIBT)

  • NIBTBR (Book Reclassification to NIBT)

  • PermSTTotal (Permanent Difference—Statutory to Tax)

  • PermGSTotal (Permanent Difference—GAAP to Statutory)

  • RPermTotal (Total Regional Permanent Differences)

  • TaxCreditTotal (Total Tax Credits)

  • TaxAttribTotal (Total Tax Attributes)

  • CurrentAddtlSrcTotal (Total Additional Current Provision—Source)

  • CurrentAddtlManualTotal (Total Additional Current Provision—Manual)

  • CurrentAddtlCalcTotal (Total Additional Current Provision—Calculated)

  • RTaxCreditTotal (Total Regional Tax Credits)

  • RTaxAttribTotal (Total Regional Tax Attributes)

Entity-Based Tax Apportionment (@POV)

This POV Dynamic list returns different results based on the current entity in the POV.

For the current entity in the POV, the system retrieves the Domicile information for the entity. Based on the Nation code retrieved for the entity, the system checks if this nation requires any regional tax by checking to see if the “<Entity_Regions” member is a valid member of the Jurisdiction dimension. If the nation has regions, then the system includes both the Regional Tax apportionment opening balance and the current period balance account in the list. This member list checks for the Domicile code from the UD field of the entity. If the entity’s nation also has a Regional tax provision, then the “A#TaxApportionmentRegPY” and “A#TaxApportionmentRegCY” accounts are included in the list.

If the entity’s nation does not require Regional tax provision, the member list returns nothing.

Entity-Based Tax Apportionment CY (@POV)

This member list checks for the Domicile code from the UD field of the entity. If the entity’s nation also has a Regional tax provision, then the “A#TaxApportionmentRegCY” account for the current period’s apportionment rate is included in the list.

If the entity’s nation does not require Regional tax provision, then the member list returns nothing.

Entity active NIBTBA accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of NIBTBA accounts including intermediate parent members if any.

Entity active NIBTBR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of NIBTBR accounts including intermediate parent members if any.

Entity active PermGSTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of PermGSTotal accounts including intermediate parent members if any.

Entity active TempGSTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of TempGSTotal accounts including intermediate parent members if any.

Entity active TempSTTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of TempSTTotal accounts including intermediate parent members if any.

Entity active CurrentAddtlSrcTotal accounts (@POV

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of CurrentAddtlSrcTotal accounts including intermediate parent members if any.

Entity active CurrentAddtlManualTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of CurrentAddtlManualTotal accounts including intermediate parent members if any.

Entity active TaxAttribTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of TaxAttribTotal accounts including intermediate parent members if any.

Entity active VATotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of VATotal accounts including intermediate parent members if any.

Entity active TaxSpecialDeductions accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of TaxSpecialDeductions accounts including intermediate parent members if any.

Entity active RPermTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RPermTotal accounts including intermediate parent members if any.

Entity active RPermRegionalTaxDeduction accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RPermRegionalTaxDeduction accounts including intermediate parent members if any.

Entity active RTempTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RTempTotal accounts including intermediate parent members if any.

Entity active RTaxPostApportionmentAdj accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RTaxPostApportionmentAdj accounts including intermediate parent members if any.

Entity active RCurrentAddtlSrcTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RCurrentAddtlSrcTotal accounts including intermediate parent members if any.

Entity active RCurrentAddtlManualTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RCurrentAddtlManualTotal accounts including intermediate parent members if any.

Entity active RTaxAttribTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RTaxAttribTotal accounts including intermediate parent members if any.

Entity active RVATotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RVATotal accounts including intermediate parent members if any.

Entity active EquityBATotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of EquityBATotal accounts including intermediate parent members if any.

Entity active EquityTempTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of EquityTempTotal accounts including intermediate parent members if any.

Entity active EquityPermTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of EquityPermTotal accounts including intermediate parent members if any.

Entity active EquityAddtlTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of EquityAddtlTotal accounts including intermediate parent members if any.

Entity active AdditionalDiscreteTotal accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of AdditionalDiscreteTotal accounts including intermediate parent members if any.

Entity active TempGSTotalTR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of TempGSTotalTR accounts including intermediate parent members if any.

Entity active TempSTTotalTR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of TempSTTotalTR accounts including intermediate parent members if any.

Entity active EquityTempTotalTR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of EquityTempTotalTR accounts including intermediate parent members if any.

Entity active VATotalTR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of VATotalTR accounts including intermediate parent members if any.

Entity active RTempTotalTR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RTempTotalTR accounts including intermediate parent members if any.

Entity active RVATotalTR accounts (@POV)

This is a POV Dynamic list. Depending on the Scenario, Year and Period selected in the POV, the system retrieves the active members of RVATotalTR accounts including intermediate parent members if any.