Structure

Input Accounts and Calculated Accounts

Strategic Modeling accounts are Input or Calculated accounts. Input accounts are for manually entering data. Calculated accounts compute values with formulas using output from other accounts. You cannot convert accounts from one type to another except for User-defined Accounts.

Input Accounts

You manually enter financial data into Input accounts for historical and forecast periods. In forecast periods, use forecast methods or Freeform formulas to calculate values. Forecast methods dictate input data format in forecast periods. For example, if Sales uses the Growth Rate forecast method, you enter input data as a growth rate into the forecast periods.

Calculated Accounts

You cannot alter formulas in calculated accounts—they are fixed to retain accounting integrity. For example, the formula for the calculated account Net Income is modeled into Strategic Modeling; you cannot change it. Net Income is calculated using data entered into other Income Statement accounts.

Balance Sheet Related Accounts

Accounts relating to the balance sheet:

Funds Flow Accounts

All Balance Sheet accounts.

vxxxx.01.xxx

Increase in Accounts Receivable
Additions to Land

Non-Cash Adjustment Accounts

Selected Balance Sheet accounts only.

vxxxx.03.xxx

Fixed Asset Retirements
Amortization
Non-Cash Interest

Interest and Funding Accounts

Interest bearing accounts only.

vxxxx.05.xxx and vxxxx.06.xxx

Interest on Marketable Securities

Minimum Balance on Long Term Debt

Funds Flow

All balance sheet accounts have at least one related account — Funds Flow (.01).

Funds Flow accounts measures change in the related Balance Sheet account from one period to the next. Funds Flow accounts drive the Cash Flow Reports and the Funds Flow Statement.

Related Funds Flow accounts are automatically calculated in historical periods by subtracting the Balance Sheet amount in the prior period from the current period.

Account	Activity	Value Change
v2020.00.000	Accounts Receivable (current)	$675
v2020.00.000	Accounts Receivable (prior)	minus (-) 525
v2020.01.000	Change in Accounts Receivable	= $150

In forecast periods, you may forecast the ending Balance Sheet amount (.0 account) or the Funds Flow amount (.1 account). Whichever you select, the other is calculated based on the forecasted account's output.

Adjustment Accounts

Some Balance Sheet accounts contain .03 adjustment accounts for increasing or decreasing the primary balance sheet account value by non-cash amounts (that is, Amortization of Intangibles decreases the Intangibles account balance).

Non-cash adjustment accounts in Strategic Modeling include amortization and retirement accounts. For example, Intangibles (2410.00.000) is a Balance Sheet account containing a related Funds Flow account, Additions to Intangibles (2410.01.000), and an adjustment account, Amortization of Intangibles (2410.03.000). When forecasting the Additions to Intangibles, the Intangibles balance increases in the forecast periods, and the balance for Intangibles decreases in the forecast periods by the amount in the adjustment account, Amortization of Intangibles.

Intangibles	v2410.00	main account
Additions to Intangibles	v2410.01	related Funds Flow account
Amortization of Intangibles	v2410.03	related Non-Cash adjustment

In some templates, asset and liability accounts have related Acquired cash flow accounts (v2XXX.02), representing balance sheet account changes caused by special investing transactions (For example, acquisition or mergers.)

Interest / Funding

Interest-bearing and funding accounts have related accounts for interest associated with Balance Sheet account and funding minimums.

Notes Payable	v2520.00	Main Account
Increase in Notes Payable	v2520.01	Funds Flow Account
Interest on Notes Payable	v2520.05	Interest Expense Account
Minimum Notes Payable	v2520.06	Minimum Funding Account