G.2.4 Determining Account Type

In examining any output row, (whether from an allocation's debit specification or its credit specification) the allocation engine employs the following logic:

• Examine the row's Financial Element.
• Determine the value of the Financial Element's Account Type attribute.
• If the Financial Element's Account Type attribute cannot determine account type, examine the row's Common Chart of Accounts (Common COA) value.
• Determine the value of the Common COA's Account Type attribute.
• Determine the Account Type of the Financial Element.

Account Type is a “dimension type” attribute that is shared by both the Financial Element and Common Chart of Accounts dimensions. Dimension type attributes are based upon simple dimensions, that is, lists of dimension member values. The values of the Account Type dimension constitute detailed account types each of which is fundamentally either a debit type or a credit type.