1. Administrator's Guide
  2. Implementing Hyperion Tax Provision for Financial Management
  3. Metadata
  4. Account Dimension
  5. Account User-Defined Properties

Account User-Defined Properties

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

Account Groups

Property Value
Property Name Account Group
Keyword Grp
UD Field ALL
Valid Entry <Group Name>
Default None
Example TempST002: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

Property Value
Property Name Input account for Book Summary data
Keyword BookInput
UD Field ALL
Valid Entry <Valid child account>. Use the parent member with a suffix of _Input.
Default None
Example BookInput: 50034_Input
Description This property is used to identify the input account for the summary Book account.
Property Value
Property Name JD
Keyword JD
UD Field ALL
Valid Entry Valid Jurisdiction
Default None
Example RTaxCreditSummary: JD:US_AL
Description You 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.
Property Value
Property Name SwitchSign
Keyword SwitchSign
UD Field ALL
Valid Entry Yes or No
Default No
Example PPESummary: SwitchSign:Yes
Description By 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.
Property Value
Property Name Val
Keyword Val
UD Field ALL
Valid Entry <GS account1>&<ST account1>. Example: TempGS0019&TempST0019
Default None
Example Temp0019BookTax: val:TempGS0019&TempST0019
Description This 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

Property Value
Property Name Inactive
Keyword Inactive
UD Field ALL
Valid Entry <Any member of the dimension>
Default None
Example

Inactive:P01001
Description You 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

Property Value
Property Name TrOvRate
Keyword TrOvRate
UD Field ALL
Valid Entry Account member of Rate type
Default None
Example NIBT accounts
Description This property is used to translate account values at a different rate than the Average rate.

Properties for Permanent Difference Accounts

Property Value
Property Name Equity Reversal - National
Keyword EqRevN
UD Field ALL
Valid Entry Must be a child of the CurrentaddtlCalcTotal account, and should be set as Calculated
Default None
Example EqRevN: CurrentAddtlCalcSFAS123RProv
Description The 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.
Property Value
Property Name Equity Reversal - Regional
Keyword EqRevR
UD Field ALL
Valid Entry Must be a child of the RCurrentAddtlCalcTotal, and should be set as Calculated.
Default None
Example EqRevR: RCurrentAddtlCalcSFAS123RAdj
Description The 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.
Property Value
Property Name Jurisdiction
Keyword N/A
UD Field None
Valid Entry Must 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
Default N/A
Example DataCategoryTopMember = PreTaxNational
Description This 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.
Property Value
Property Name PreTax or Tax Effected
Keyword N/A
UD Field None
Valid Entry Must 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
Default N/A
Example DataCategoryTopMember = 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.
Property Value
Property Name TrOvDiffAcc
Keyword TrOvDiffAcc
UD Field ALL
Valid Entry Any permanent difference account (account should be calculated).
Default None
Example An 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.
Description This 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

Property Value
Property Name Tax Detail
Keyword TaxDetail
UD Field ALL
Valid Entry <Valid Carryforward member>
Default None
Example TaxDetail:NTaxLosses
Description In this example, to link the NTaxLosses detail account with TaxLossesCFS, in the TaxLossesCFS account, specify the UD property: TaxDetail: NTaxLosses.

Properties for Tax Accounts

Property Value
Property Name Rate Change in Equity
Keyword RCToEquity
UD Field ALL
Valid Entry Yes or No
Default No
Example A#TempST0005 - Share-based payments;RCToEquity:Yes
Description You 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.
Property Value
Property Name Tax account
Keyword TxAcc
UD Field ALL
Valid Entry <Tax account>, for example, TempST002
Default None
Example PPESummary: TxAcc:TempST001a
Description This 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

Property Value
Property Name TTSrc
Keyword TTSrc
UD Field ALL
Valid Entry National or Regional
Default National
Example RTemp001: TTSrc:Regional
Description This 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

Property Value
Property Name ParentFXRates
Keyword ParentFXRates
UD Field All
Valid Entry Yes or No
Default No
Example TaxSettings: ParentFXRates:Yes
Description This 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
Property Value
Property Name VAClassification
Keyword VAClassification
UD Field All
Valid Entry Yes or No
Default No
Example TaxSettings: VAClassification:Yes
Description When 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

Property Value
Property Name Classification
Keyword N/A
UD Field None
Valid Entry Temporary 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
Default N/A
Example DataCategoryTop 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.
Property Value
Property Name Classification Level
Keyword ClassLevel
UD Field ALL
Valid Entry Yes or No
Default

Yes for Base member accounts

Default is N/A for Parent member accounts
Example ClassLevel: 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.
Comment For 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.
Property Value
Property Name Classification Sign
Keyword ClassSign
UD Field ALL
Valid Entry 1 or -1 (1 indicates positive, and -1 indicates negative)
Default 1 (positive)
Example ClassSign: -1
Description This 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.
Property Value
Property Name Equity Reversal - National
Keyword EqRevN
UD Field ALL
Valid Entry Must be a child of “CurrentAddtlCalcTotal” account, and should be set as Calculated.
Default None
Example EqRevN: CurrentAddtlCalcSFAS123RProv
Description The 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.
Property Value
Property Name Equity Reversal - Regional
Keyword EqRevR
UD Field ALL
Valid Entry Must be a child of “CurrentAddtlCalcTotal” account, and should be set as Calculated.
Default None
Example EqRevN: CurrentAddtlCalcSFAS123RProv
Description The 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.
Property Value
Property Name Jurisdiction
Keyword N/A
UD Field None
Valid Entry Must 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
Default N/A
Example DataCategoryTopMember = 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.
Property Value
Property Name National Benefit of Region
Keyword NBR
UD Field All
Valid Entry Yes or No
Default Yes (applicable only to Regional accounts)
Example NBR: 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.
Property Value
Property Name PreTax or Tax Effected
Keyword N/A
UD Field None
Valid Entry Must 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
Default N/A
Example DataCategoryTopMember = PreTaxNationalRegionalCurrent
Description This 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.
Property Value
Property Name Start Year
Keyword StartYear
UD Field ALL
Valid Entry <Any valid year>
Default None
Example StartYear:2014
Description You use this property to specify the year from which the accumulation of RTA differences should be started.
Property Value
Property Name Start Period
Keyword StartPeriod
UD Field ALL
Valid Entry <Any valid period>
Default None
Example StartPeriod:P06
Description You 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

Property Value
Property Name TARF 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 Field ALL
Valid Entry System-defined; no input
Default None
Example TARF1: 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.
Comment The TARF user-defined entries are specified in Account and DataCategory dimension members.