Most accounts are created behind-the-scenes through taxpayer registration processing. An account created like this doesn't have a bill cycle. Rather, it sits in limbo awaiting the activation of its first obligation that should be billed using cyclical billing. When an obligation is activated, an activation algorithm should assign the account to an appropriate cycle based on business rules.
Note, an account may be configured to protect its bill cycle from being changed by an algorithm. Refer to Protecting An Account's Bill Cycle for more information.
A To Do entry highlights accounts without a bill cycle. A To Do entry highlights those accounts that require a user to specify a bill cycle. This entry is generated for accounts without a bill cycle that have active obligations.
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