Summary of Account Types

Table 12-4 Summary of Account Types

Account Type	Time Balance	Variance Reporting
Revenue	Flow	Non-Expense
Expense	Flow	Expense
Asset	Balance	Non-Expense
Liability	Balance	Non-Expense
Equity	Balance	Non-Expense
Saved Assumption	User-defined	User-defined

Variance reporting and time balance settings are system-defined; only Saved Assumption is user-defined.