Financials uses these rules:
For Actuals—The Calculate Actuals rules calculates drivers and aggregates data.
For Plans and forecasts—The Rollup rule aggregates plan or forecasts and is required to run report or analyze data at various levels of the business hierarchy. If you enabled revenue dimensions, this rule must be run to see Total Revenue data.
Total expense is determined by rolling up and aggregating all parent account groups. For example, with Expense, Operating Expenses and Depreciation and Amortization are aggregated in Total Expense.