 Administering Planning
 Editing Dimensions in the Simplified Dimension Editor
 Dimension Overview
 About Accounts
 Account Types
Account Types
Account type defines accounts’ time balance (how values flow over time) and determines accounts’ sign behavior for variance reporting with member formulas.
Examples of Using Account Types
Table 112 Using Account Types
Account Type  Purpose 

Expense 
Cost of doing business 
Revenue 
Source of income 
Asset 
Company resource 
Liability and Equity 
Residual interest or obligation to creditors 
Saved assumption 
Centralized planning assumptions ensuring consistency across the application 
Summary of Account Types
Table 113 Summary of Account Types
Account Type  Time Balance  Variance Reporting 

Revenue 
Flow 
NonExpense 
Expense 
Flow 
Expense 
Asset 
Balance 
NonExpense 
Liability 
Balance 
NonExpense 
Equity 
Balance 
NonExpense 
Saved Assumption 
Userdefined 
Userdefined 
Variance reporting and time balance settings are systemdefined; only Saved Assumption is userdefined.
Time Balance Property
Time balance specifies how the application calculates the value of summary time periods.
Table 114 Time Balance Properties
Time Balance Property  Description  Example 

Flow 
Aggregate of all values for a summary time period as a period total. 
Jan: 10 Feb: 15 Mar: 20 Q1: 45 
First 
Beginning value in a summary time period as the period total. 
Jan: 10 Feb: 15 Mar: 20 Q1: 10 
Balance 
Ending value in a summary time period as the period total. 
Jan: 10 Feb: 15 Mar: 20 Q1: 20 
Average 
Average for all the child values in a summary time period as the period total. 
Jan: 10 Feb: 15 Mar: 20 Q1: 15 
Fill 
The value set at the parent is filled into all its descendents. If a child value changes, the default aggregation logic applies up to its parent. Consolidation operators and member formulas overwrite Fill values when the members are recalculated. 
Jan: 10; Feb: 10; Mar: 10; Q1: 30 
Weighted Average  Actual_Actual 
Weighted daily average, based on the actual number of days in a year; accounts for leap year, in which February has 29 days. In the example, the average for Q1 is calculated: (1) Multiply each month’s value in Q1 by the number of days in the month, (2) Sum these values, (3) Divide the total by the number of days in Q1. Assuming it's a leap year, the result is calculated: (10 * 31 + 15 * 29 + 20 * 31) / 91 = 15 Note that this time balance property is only supported for dimensions bound to a block storage cube. Aggregate storage cubes do not support the Weighted Average  Actual_Actual time balance property. 
Jan: 10 Feb: 15 Mar: 20 Q1: 15 
Weighted Average  Actual_365 
Weighted daily average, based on 365 days in a year, assuming that February has 28 days; doesn't account for leap years. In the example, the average for Q1 is calculated: (1) Multiply each month’s value in Q1 by the number of days in the month, (2) Sum these values, (3) Divide the total by the number of days in Q1. Assuming it's not a leap year, the result is calculated: (10 * 31 + 15 * 28 + 20 * 31) / 90 = 15 Note that this time balance property is only supported for dimensions bound to a block storage cube. Aggregate storage cubes do not support the Weighted Average  Actual_365 time balance property. 
Jan: 10 Feb: 15 Mar: 20 Q1: 15 
Custom 
Spreading is disabled and the application designer is expected to add customized spreading. For instance, you can feed a value into the period total (Q1) using Groovy rules and it will calculate the summary time periods using the Flow method. 
NA 
Disable 
Spreading is disabled and the summary time period is readonly. Disable prevents data from being entered on nonlevel zero periods. The Flow method is used to aggregate into the period total (Q1), but it won’t spread down to the summary time periods. 
NA 
Note:

You can use the Weighted Average  Actual_Actual and Weighted Average  Actual_365 time balance properties only with a standard monthly calendar that rolls up to four quarters.
For information on how the application calculates and spreads data with the different Time Balance settings, see How Spreading Data Works in Working with Planning.

For Custom and Disable time balance properties, the application designer needs to be aware of the storage characteristics of the member that they write to, be it aggregate storage or block storage. For example, you can only save to level zero members in aggregate storage and if you try to save to a dynamic calc member, it’ll be ignored and overwritten when recalculated. Also note that spreading only happens in the grid prior to save, be it automatic or using a Groovy rule. After the grid is saved, normal Essbase behavior will take over with regard to saving and reading data (that is, normal outline math will apply, member formulas, time balance, and so on).
Account Types and Variance Reporting
An account’s variance reporting property determines whether it's treated as an expense when used in member formulas:

Expense: The actual value is subtracted from the budgeted value to determine the variance

NonExpense: The budgeted value is subtracted from the actual value to determine the variance
Setting Account Calculations for Zeros and Missing Values
With time balance properties First, Balance, and Average, specify how database calculations treat zeros and missing values with the Skip options.
Table 115 Effect of Skip Options When Time Balance is Set to First
Skip Option  Description  Example 

None 
Zeros and #MISSING values are considered when calculating parent values (the default). In the example, the value of the first child (Jan) is 0, and zeros are considered when calculating the parent value, so Q1 = 0. 
Jan: 0 Feb: 20 Mar: 25 Q1: 0 
Missing 
Excludes #MISSING values when calculating parent values. In the example, the value of the first child (Jan) is #MISSING, and #MISSING values are not considered when the calculating parent values, so Q1 = second child (Feb), or 20. 
Jan: #MISSING Feb: 20 Mar: 25 Q1: 20 
Zeros 
Excludes zero values when calculating parent values. In the example, the value of the first child (Jan) is 0, and zero values are not considered when calculating parent values, so Q1 = the second child (Feb), or 20. 
Jan: 0 Feb: 20 Mar: 25 Q1: 20 
Missing and Zeros 
Excludes #MISSING and zero values when calculating parent values. In the example, the value of the first child (Jan) is zero, and the value of the second child (Feb) is missing. Because missing and zero values are not considered when calculating parent values, Q1 = the third child (Mar), or 25. 
Jan: 0 Feb: #MISSING Mar: 25 Q1: 25 