5.3.1.3.9.2 Example #2
The same results from Example #1 above can be obtained from a Static Driver Rule:
- Source = Instrument ending loan balances.
- Allocation Operator = “times 1.00”.
- Debit = < Same as Source > for all dimensions.
- Credit = < Same as Source > for Organization Unit and GL Account and N/A for Product.
Table 5-13 Summary of the Instrument Data that does not reconcile to the General Ledger data
| Table | GL Account | Branch | Product | Balance | # of Loans |
|---|---|---|---|---|---|
| Management Ledger | Commercial Loan | 1 | — | $1,000 | — |
| Management Ledger | Commercial Loan | 2 | — | $2,000 | — |
| Management Ledger | Consumer Loan | 1 | — | $3,000 | — |
| Management Ledger | Consumer Loan | 2 | — | $4,000 | — |
| Asset Instrument | Commercial Loan | 1 | Land | $603 | 214 |
| Asset Instrument | Commercial Loan | 1 | Construction | $399 | 659 |
| Asset Instrument | Commercial Loan | 2 | Land | $1,401 | 814 |
| Asset Instrument | Commercial Loan | 2 | Construction | $604 | 907 |
| Asset Instrument | Consumer Loan | 1 | Auto | $2,106 | 273 |
| Asset Instrument | Consumer Loan | 1 | Personal | $903 | 622 |
| Asset Instrument | Consumer Loan | 2 | Auto | $2,597 | 861 |
| Asset Instrument | Consumer Loan | 2 | Personal | $1,399 | 590 |
Note that total Commercial Loans under Branch #1 is now $1,002 whereas the Ledger Balance is only 1,000. A simple Static Driver Allocation that aggregated these balances to the Management Ledger would create one credit record for $1,002 and two debit records totaling $1,002. This would leave a net “unaligned” balance of $2. The Dynamic Driver Allocation, however, would still create a single credit record for Commercial Loans under Branch 1 in the Management Ledger for $1,000; and it would still create two debit records for Commercial Loans under Branch 1 totaling $1,000.
Table 5-14 Summary of Data Dynamic Driver Allocation creates an Example #2
| Row Type | GL Account | Branch | Product | Balance |
|---|---|---|---|---|
| Initial Load | Commercial Loan | 1 | — | $1,000 |
| Initial Load | Commercial Loan | 2 | — | $2,000 |
| Initial Load | Consumer Loan | 1 | — | $3,000 |
| Initial Load | Consumer Loan | 2 | — | $4,000 |
| Credit | Commercial Loan | 1 | — | ($1,000) |
| Credit | Commercial Loan | 2 | — | ($2,000) |
| Credit | Consumer Loan | 1 | — | ($3,000) |
| Credit | Consumer Loan | 2 | — | ($4,000) |
| Debit | Commercial Loan | 1 | Land | $601.80 |
| Debit | Commercial Loan | 1 | Construction | $398.20 |
| Debit | Commercial Loan | 2 | Land | $1,397.51 |
| Debit | Commercial Loan | 2 | Construction | $602.49 |
| Debit | Consumer Loan | 1 | Auto | $2,099.70 |
| Debit | Consumer Loan | 1 | Personal | $900.30 |
| Debit | Consumer Loan | 2 | Auto | $2,599.60 |
| Debit | Consumer Loan | 2 | Personal | $1,400.40 |