In the following document, I am assuming that you are familiar with the Business Planning and Consolidation (BPC) terminology: model, dimension, context as they apply to BPC 10 and application and current view as they apply to BPC 7.5
In BPC, the data values are stored and displayed using three concepts, the account type, the storage type and the report measure. These three factors are all covered in various documents, notes and online discussions. The following document will explain what these concepts are and how they work together to render the results in BPC reports. I will start by some short definitions.
Account Type (ACCTYPE property): In BPC, there are four standard account types: INC, EXP, AST, LEQ. INC (Income), EXP (Expense) are profit and loss (P&L) accounts. AST (Asset) and LEQ (Liability and Equity) are balance sheet accounts.
Storage type: BPC models (applications in BPC 7.5) can have two storage types, year to date (YTD) or Periodic. In a YTD storage type model, all values are considered cumulative from the start of the fiscal year to the current time period (usually month). In a periodic model, all values are considered applicable only to the current period.
Measures: BPC requires a dimension called Measures. The Measures dimension allows you to change the view of your data between Periodic, Quarter-to-date (QTD), Year-to-date (YTD), or any custom view required by your business.
BPC account types affect the way your data is displayed in reports based on the storage type of your model and the measure specified in the report context.
The values stored in AST and LEQ account are always YTD, irrespective of the storage type of your model. Putting it another way, balance sheet accounts are point accounts. The values in these accounts always appear the same way regardless of the measures selected in the report context.
The values stored in INC, EXP accounts are stored, depending on the storage type of the model. Subsequently, when the values are retrieved they are subject to the measure value selected in the reports context.
In a YTD storage type model, P&L account type values (INC/EXP) are stored as aggregated values from the beginning of the fiscal year to the current period. This means that they are different when they are viewed in a report with a PERIODIC measure.
Let’s take a simple example to demonstrate this.
P&L account, stored in YTD model, shown in a report with YTD, PERIODIC and QTD measures
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep |
YTD | 100 | 250 | 0 | 300 | 250 | 450 | 500 | 400 | 0 |
PERIODIC | 100 | 150 | -250 | 300 | -50 | 200 | 50 | -100 | -400 |
QTD | 100 | 250 | 0 | 300 | 250 | 450 | 50 | -50 | -450 |
As the data above shows, the values for PERIODIC and QTD measure are adjusted to reflect the YTD aggregated value. To demonstrate this we can look at the values for July, Aug, Sep
July:
YTD: 500 aggregated value (up to July)
PERIODIC: July - June = 50
QTD: July - June + 0 =50
August:
YTD: 400
PERIODIC: August - July = -100
QTD: August - July + QTD July = -50
September
YTD: 0
PERIODIC: September – August = -400
QTD: September – August + QTD August = -450