Business Process Procedures

SAP NetWeaverSAP Business Planning and Consolidation

SAP EPM Add-in for Microsoft Excel

Web Services Enhancements (WSE) 3.0 for Microsoft .NETApril 2014EnglishEnglish Only

Strategic Financial Planning with SAP Business Planning and Consolidation (EA1)

SAP AGDietmar-Hopp-Allee 1669190 WalldorfGermanyBusiness Process Documentation

Copyright

2014 SAP AG or an SAP affiliate company. All rights reserved.

No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice.

Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors.

National product specifications may vary.

These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty.

SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Please see http://www.sap.com/corporate-en/legal/copyright/index.epx#trademark for additional trademark information and notices.Icons

IconMeaning

Caution

Example

Note

Recommendation

Syntax

External Process

Business Process Alternative/Decision Choice

Typographic Conventions

Type StyleDescription

Example textWords or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options.

Cross-references to other documentation.

Example textEmphasized words or phrases in body text, titles of graphics and tables.

EXAMPLE TEXTNames of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE.

Example textScreen output. This includes file and directory names and their paths, messages, source code, names of variables and parameters as well as names of installation, upgrade and database tools.

EXAMPLE TEXTKeys on the keyboard, for example, function keys (such as F2) or the ENTER key.

Example textExact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation.

Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.

Contents 6Strategic Financial Planning with SAP Business Planning and Consolidation

61Introduction

71.1Benefits of the Strategic Financial Planning

71.2What Is a Rapid Deployment Solution?

81.3How is Strategic Financial Planning configured?

81.4Who is Strategic Financial Planning for?

91.5About this Business Process Document

102Architecture & Core Data Structures

133Strategic Financial Planning Models

143.1The S_RATES Model

153.2The S_OWNERSHIP Model

154Strategic Financial Planning Dimensions

154.1Dimension Types

184.2S_ACCOUNT

204.3Detailed listing of S_ACCOUNTS

404.4AUDIT_TRAIL

414.5BUS_UNIT

424.6CURRENCY

434.7FLOW

444.8INPUTCURRENCY

444.9R_ACCOUNT

444.10R_ENTITY

454.11S_TIME

474.12S_TRADE_PARTNER

474.13VERSION

484.14O_ACCOUNT

494.15SCOPE

494.16SCENARIO

505Input Forms

515.1Input Form Style Sheet

515.2Strategic Drivers Input Form

555.3Capital Expenditures Input Form

595.4Single Driver Input Form

635.5Direct Input Form

665.6Plan Adjustment Input Form

695.7Actuals Adjustment Input Form

725.8Currency Rates Input Form

756Reports

766.1Report Style Sheet

766.2Trend Report

786.3Comparison Report

826.4Financial Statement Report

856.5IRR Report

886.6KPI Report

937Currency Conversion

937.1FX Trans Script

937.2Business Rules

947.3Reporting Currency

947.4FX Data Manager Package

947.5Update Input Currencies

958Rules and Calculations

958.1Default Logic

968.2Member Formulas

978.3Data Manager Packages

988.4Logic Scripts

1008.5Business Rules

1039Data Requirements

1039.1Transformation and Conversion Files

1039.2Actual Data

10410Security

10410.1Task Profiles

10810.2Secured Dimensions

10810.3Data Access Profiles

11011Appendix

11011.1Strategic Financial Planning Process

11011.2Standard Strategic Financial Planning Process

11611.3Ad hoc Strategic Financial Planning Process

11811.4Balancing Utility

11811.5One-time Cash Flow Adjustment

11811.6Consolidation of Plan data

11811.7Reporting on Actual and Plan data

11911.8Time Horizon Setup Process

Strategic Financial Planning with SAP Business Planning and Consolidation1 Introduction

This business process document describes the Strategic Financial Planning business process, part of the SAP Extended Financial Planning rapid-deployment solution.

The SAP Extended Financial Planning rapid-deployment solution allows your organization to cover its key planning processes by integrating the following processes into one environment:

General Ledger (G/L) Financial Planning: Model your financial planning by leveraging the SAP General Ledger structure and provide templates for Profit Center, Cost Center and Balance Sheet planning Strategic Financial Planning: Long-range planning and multiple scenarios capabilities (Merger & Acquisitions, new product launch, competitor analysis). Strategic Financial Planning provides a set of interconnected financial statements that are dynamically updated as you do your simulations. Capital Expenditure Financial Planning: Provide a set of templates and integration methods to plan capital expenditures by Cost Center for a specific project or a discretionary expense. The main key performance indicators (KPIs) such as Net Present Value and Internal Rate of Return are calculated instantly.

Strategic Financial Planning business process leverages the SAP Business Planning and Consolidation platform allowing you to model and measure the long-term financial health of your organization.

Strategic Financial Planning provides a standardized strategic financial planning process, which consists of driver-based planning inputs that lead to an integrated set of key financial statements. Strategic Financial Planning enables modeling one-time financial scenarios, including mergers, acquisitions, divestitures, and corporate restructuring. Using a core financial planning modeling engine, planning users see the impact from key inputs on profit and loss, the balance sheet, and cash flow statements. The planning user can also track Key Performance Indicators (KPIs), bond rating, and competitor results in the same solution. Although the process, as delivered, is a common-denominator solution, one of its core values is the minimal time it takes to set up and configure. Strategic Financial Planning does not contain company-specific or industry-specific content. It provides a foundation upon which required additions can be made.

For a full summary of the planning process covered by Strategic Financial Planning, see the Appendix in this document.

Strategic Financial Planning is currently available in English only.

Figure 1: Strategic Financial Planning business process scope 1.1 Benefits of the Strategic Financial PlanningStrategic Financial Planning allows a company to enable planning using the SAP Business Planning and Consolidation platform. Benefits include:

Providing companies with the opportunity to complete other planning and consolidation requirements using the same platform

Allowing you to build and monitor the long-term financial health of your business

Offering a scenario-based modeling engine to help incorporate unique financial events into your long-term financial plan

Capturing long-term revenue, expense, capital spending and staffing plans including Profit & Loss, Balance Sheet and Cash Flow impacts

1.2 What Is a Rapid Deployment Solution?

A rapid-deployment solution is an offering of software, preconfigured content, and services. Strategic Financial Planning is part of the SAP Extended Financial Planning rapid-deployment solution. Each of the business processes included with the rapid-deployment solution can be implemented separately and are not dependent upon each other.The preconfigured content for Strategic Financial Planning includes:

A financial planning model directly related to a strategic financial planning process

Baseline planning input forms, including capital planning, driver-based planning, and direct-input planning

A set of preconfigured calculations, which support deriving the interaction of Profit & Loss, Balance Sheet, and Cash Flow statements from planning drivers Baseline reporting, including trend, comparison, and key-performance indicator (KPI) reports

The service offering standardizes the deployment service. The service for the process implements the content as-is and does not include customer-specific customization.

1.3 How is Strategic Financial Planning configured?

Strategic Financial Planning provides a prebuilt model that is used with SAP Business Planning and Consolidation.

Using standard SAP Business Planning and Consolidation techniques, you restore the application model into your environment. After restoration, you have access to the Strategic Financial Planning rapid-deployment solution. The following is a summary of configuration steps to be considered: One key configuration step is setting up the Business Unit structure based on your own companys preference, leveraging standard application-based master data setup techniques

To import existing transaction data (for example, historical financial results), a key configuration step is to map your own companys chart of accounts to the standardized chart of accounts included in the rapid-deployment solution. Once you have mapped your data, you can easily import your transaction data into the rapid-deployment solution environment A final configuration step is setting up the time horizon for the strategic financial planning process. Using a simplified method to control the strategic financial planning time horizon, you can now plan by month, by quarter, or by year into the future. You can vary the time increments into the future periods and adjust the time horizon during each new planning cycle.

You are now ready to use a robust set of input forms and reports to start your strategic financial planning process. Make modifications to the model, the calculations, and the templates to suit your needs.For more information about configuring Strategic Financial Planning, see the configuration guides specified by the Prerequisite Matrix. The Prerequisite Matrix is attached to the Content Library, part of the Step by Step Guide for this rapid-deployment solution.1.4 Who is Strategic Financial Planning for?

Strategic Financial Planning is meant for:

Corporate financial planning and analysis staff

Chief Financial Officer and staff

Merger, acquisition, and divestiture manger and staff

Long-range Financial Planners

Planning users interested in the long-term plan of the company

1.5 About this Business Process Document

This business process document explains how to use strategic financial planning business processes. This document is specific to the features of Strategic Financial Planning. It assumes familiarity with general SAP Business Planning and Consolidation features and functions, as well as standard strategic financial planning processes and terminology.

Read through this entire guide before using Strategic Financial Planning to become familiar with the steps and processes involved.

2 Architecture & Core Data Structures

This document serves as a reference that lists the models and dimensions included with Strategic Financial Planning.

Strategic Financial Planning is a stand-alone process, leveraging the common structure of SAP Business Planning and Consolidation summarized here (SAP HANA is optional):

Figure 2: SAP Extended Financial Planning rapid-deployment solution system landscapeFor more information about the system landscape, see the Software Requirements Guide for SAP Extended Financial Planning rapid-deployment solution.

The method to input or import data into the Strategic Financial Planning model varies: For Actuals, there are two methods to pull data into Strategic Financial Planning model:1. Import Actuals from a source system using standard application import packages

User can also input an adjustment to imported Actuals into Strategic Financial Planning using an input form delivered with the rapid-deployment solution

2. Input Actuals into Strategic Financial Planning using an input form delivered with the rapid-deployment solution

For Planning, there are three methods to push data into Strategic Financial Planning1. Input Planning data using driver-based planning input forms delivered in the rapid-deployment solution, including capital expense and headcount planning

2. Input Planning data using direct-input planning input form delivered in the rapid-deployment solution

3. Import Plan data from a source system using standard application import packages

Figure 3: Variable methods to create a planThe models and dimensions described here are delivered with Strategic Financial Planning and intended as the initial starting point for your working model. The scope for this process is to implement all preconfigured settings as-is. If you, optionally, decide to make modifications for your own unique requirements, the following are suggested guidelines:

The delivered scope of Strategic Financial Planning assumes that the customer uses all the dimensions and models as delivered If there is a dimension that you do not want to use (for example, trading partner), the best practice is to hold all data against a single member in the dimension, rather than remove the dimension from the model

If you optionally add, subtract, or rename any models or dimensions, those modifications require additional updates to application logic, business rules, and/or templates

The concept of a business unit as a planning entity is defined by you in a single dimension (Bus_Unit) and is fully modifiable by you. You can edit, add, and subtract base-level business unit members and hierarchies as required for the customer requirements

The business unit dimension can also be used to capture competitor data. As a best practice, any competitor data is kept out of the total company hierarchy in the business unit dimension

The time dimension is fully configurable to represent which months, quarters, and years are relevant to the customer

The planning horizon (in time dimension) is also configurable and can include a month, a quarter, and/or a year, and is fully configurable

The chart of accounts (in the S_ACCOUNT dimension) is delivered as part of the rapid-deployment solution and is considered static, as all the calculations are based on this chart of accounts

The scope for Strategic Financial Planning assumes that you use the chart of accounts as delivered. Optionally, we have outlined a process to map your unique chart of accounts to the rapid-deployment-based chart of accounts when/if importing data.

To add or subtract line items in the chart of accounts, or make any modifications, those modifications requires additional changes to application logic, business rules, and/or templates

The version dimension is configurable by you, but any change to the name ACTUAL for Actuals and the name PLAN for planning requires additional changes to application logic, business rules, and/or templates

As an option (out of scope), you can add new members to hold archive versions of plan as required

The currency dimension is configurable and, as delivered, the rapid-deployment supports one reporting or group currency

The dimension can be modified to accommodate more than one reporting currency (out of scope), but implementing two or more reporting currencies requires additional changes to application logic, business rules, and/or templates

The flow, scope, and audit trail dimensions are configurable, but any name changes to key member names require additional changes to application logic, business rules, and/or templates The scenario, input currency, trading partner dimensions, and other minor dimensions supporting the Rate and Ownership cubes are configurable by you (out of scope), but subject to any requirements within SAP Business Planning and Consolidation.

3 Strategic Financial Planning Models

Strategic Financial Planning includes three models:

SFP

S_RATES S_OWNERSHIPThe SFP ModelThe SFP model is a Consolidation Type model, which contains financial and statistical data for Actual and Plan time periods. It includes input forms for entering data and reports for reviewing the output.

Input Forms:

1. 10 ACTUALS ADJ.XLTX2. 20 CAPEX.XLTX3. 30 DIRECT INPUT.XLTX4. 40 DRIVER FORM.XLTX5. 50 PLAN ADJ.XLTX6. 60 SINGLE DRIVER.XLTXThe input forms are described in detail in the section - Input Forms.

Reports:

1. 10 COMPARISON.XLTX2. 20 FINSTMT.XLTX3. 30 IRR.XLTX4. 40 KPI.XLTX5. 50 TREND.XLTXYou have access to 10 standard SAP Business Planning and Consolidation reports. The reports are described in detail in the section on Reports. With this application, you can build ad hoc templates using the EPM add-in for Excel. This tool allows you to build your own application-based input forms and reports.The SFP model also includes the logic, business rules, and dimension formulas required to run Currency Conversion, compute KPIs and calculate the interactions between the Income Statement, Balance Sheet, and Statement of Cash Flow. These items are further described in Sections 7 and 8. The SFP model contains the following dimensions:

DimensionTypeSecured

AUDIT_TRAILDX

BUS_UNITEX

CURRENCYR

FLOWS

VERSIONCX

S_ACCOUNTA

S_TRADE_PARTNERI

SCENARIOUX

SCOPEG

S_TIMET

These dimensions are detailed in the following section.3.1 The S_RATES Model

The S_RATES model is an Exchange Rates Type model, which contains the currency exchange rates for Actual and Plan periods. The rates are automatically supplied to the SFP model when the Currency Conversion logic is executed.

User enters rates using the following input form:

1. 10 CURRENCY RATES.XLTXThis input form is described in detail in section on Input Forms.The S_RATES model uses the following dimensions:

DimensionTypeSecured

INPUTCURRENCYR

VERSIONCX

R_ACCOUNTA

R_ENTITYE

S_TIMET

These dimensions are detailed in following section3.2 The S_OWNERSHIP Model

The S_OWNERSHIP model is an Ownership Type model containing data such as:

The list of BUS_UNITS being consolidated in each group

Ownership percentages Consolidation method

Consolidation percentages

The S_Ownership model uses the following dimensions:

DimensionTypeSecured

BUS_UNITEX

O_ACCOUNTA

VERSIONCX

S_TRADE_PARTNERI

SCOPEG

S_TIMET

These dimensions are detailed in the following section

4 Strategic Financial Planning Dimensions

This section summarizes the dimension types and provides a description of the dimension properties included within the environment. For the S_ACCOUNT dimension, a detailed listing of all members and the mathematical relationships between them is provided. Dimensions are delivered as representative samples with SAP Business Planning and Consolidation. As an option, the dimensions can be configured to meet your needs. Adding or removing dimensions is not part of the scope for Strategic Financial Planning and requires additional work during configuration.

Templates and reports require modification when dimension types are added or removed. Changing names of dimensions require additional modifications of other elements of this process to function properly. If dimensions are not required for your implementation, do not remove the dimension.As the Measures dimension is a standard SAP Business Planning and Consolidation dimension with standard usage to display periodic, QTD, or YTD values, this guide assumes that this dimension as named remains unchanged.4.1 Dimension Types

Strategic Financial Planning utilizes a standard set of dimension types many of which have special uses. The dimension types and their uses are summarized as follows:

DimensionDimension TypeDescription

S_ACCOUNTAccountStandard SAP Business Planning and Consolidation dimension. The ACCOUNT members correspond to various planning key figures like: volume, revenue, cost, price, and total assets. ACCOUNT dimension properties are used to define, for example, rollups, standard planning methodologies and grouping criteria.

The name S_ACCOUNT (strategic financial planning account) is used in case the model is ever embedded into an application model that already contains a dimension called ACCOUNT. We expect that strategic financial planning account dimension has a unique account dimension name from any other account dimension in the same application planning environment.

BUS_UNITEntityStandard SAP Business Planning and Consolidation dimension. Contains the business units used to drive the business process. Depending on your model design, the business unit can be, for example, an operating unit and/or a geographic entity, and/or a new product, and/or a new project, and/or a competitor.

Customers can use application-based hierarchies in the business unit to roll-up common entities. For example, to plan a capital project at the project level, you create a business unit for each project and then use a business unit hierarchy to consolidate the project results into one business unit parent.

If a business unit is a competitor, you can maintain one or more competitors outside of your own company so the competitor does not impact your totals. You can also create a competitor hierarchy to look at key performance indicators (for example, return on capital employed) of a competitor group.

To ease the user experience in strategic financial planning, the business unit dimension represents the companys organization in one dimension, rather than split across multiple dimensions in most general ledger or detailed planning tools.

The business unit dimension has a one-to-one relationship with the trading partner (intercompany-type) dimension in this model.

AUDIT_TRAILData sourceStandard SAP Business Planning and Consolidation dimension. The data source dimension identifies where the data is coming from, for example, a source system, input forms, adjustments, and manual entries.

FLOWSubtableStandard SAP Business Planning and Consolidation dimension. Breaks down account activity or flow. Per standard model setup, this item allows you to track flow of data, primarily in for balance sheet. For example, you track beginning balances, ending balances, and changes in account activity, all in one account.

VERSIONCategoryStandard SAP Business Planning and Consolidation dimension. Contains the types of data you are going to track, for example, actual, plan and target. Members are set up to store plan versions, for example, PlanV1 and PlanV2.

The name VERSION (plan version) is used. In case the model is ever embedded into an application model that already contains a dimension called VERSION, we expect that strategic financial planning account dimension provides a unique version dimension name from a consolidation account dimension in the same application planning environment.

S_TRADE_PARTNERIntercompanyStandard SAP Business Planning and Consolidation dimension. Contains the intercompany codes for the entities. The name S_TRADE_PARTNER (strategic financial trading partner) is used in case the model is ever embedded into an SAP Business Planning and Consolidation model that already contains a dimension called TRADING_PARTNER. We expect that strategic financial planning trading partner dimension has a unique intercompany dimension name from any other trading partner dimension in the same application planning environment.

The trading partner dimension has a one-to-one relationship with the business unit (entity-type) dimension in this model.

S_TIMETimeStandard SAP Business Planning and Consolidation dimension. The Time dimension contains the time periods for which data is stored.

INPUTCURRENCYCurrencyStandard SAP Business Planning and Consolidation dimension. Contains the currencies in which a company does business.

CURRENCYCurrencyStandard SAP Business Planning and Consolidation dimension. Contains the currencies in which a company reports.

R_ACCOUNTAccountStandard SAP Business Planning and Consolidation dimension. Contains the method with which accounts are handled in the RATE model during currency translation with valid entries including AVG and END.

R_ENTITYEntityStandard SAP Business Planning and Consolidation dimension. Contains a generic Global member per standard SAP Business Planning and Consolidation setup.

SCENARIOUser DefinedCustom SAP Business Planning and Consolidation dimension used to track multiple sets of strategic drivers and the resulting financial statement forecasts.

SCOPEGroupStandard SAP Business Planning and Consolidation dimension. Reports consolidated results in a single, designated reporting currency. The definition of business units that make up a consolidation is attained in the ownership module of SAP Business Planning and Consolidation web interface.

O_ACCOUNTAccountStandard SAP Business Planning and Consolidation dimension. Contains account used in S_OWNERSHIP model. Members of this dimension are for example METHOD (consolidation method), POWN (ownership percentage), and PCON (control percentage).

4.2 S_ACCOUNT

The members are managed from the Administration Console of SAP Business Planning and Consolidation.

PropertyDescription

ACCTYPERequired standard property in SAP Business Planning and Consolidation.

Identifies the account as one of the following:

INC Income

EXP Expense

AST Assets

LEQ Liabilities and Equity

Stored against all dimension members to describe account behavior and treatment. When mapping the customers chart of accounts to the strategic financial planning chart of accounts, the mapping of accounts based on account type property is critical to that process.

ELIMACCDefines the elimination accounts used in consolidation process.

FIN_STMTNot required for Strategic Financial Planning

IS_INPUTNot required for Strategic Financial Planning

RATETYPERate type used for converting the account: for example: AVG for profit and loss (P&L) accounts and END for balance sheet accounts. AVGFLOW is used for the net income transfer account in the balance sheet. These property members correspond to the members in the R_ACCOUNT dimension in the S_RATES model.

SCALINGNot required for Strategic Financial Planning

TYPELIMNot required for Strategic Financial Planning

STYLEThe STYLE property is used with the Input Form and Report style sheets (referenced in Sections 5.1 and 6.1 of this document) to define how a S_ACCOUNT is displayed. As delivered, the process supports the following selections:

N2: Number with two decimal places

P1: Percent with one decimal places

P2: Percent with two decimal places

Additional options can be made available, as required, by adding them to the Input Form and Report style sheets. The specific location is the Dimension Member/Property Formatting section, Row area, Formatting on Specific Member/Property. Add a line with the pattern S_ACCOUNT.STYLE = N2

CLEARUsed to create filters for the default logic. Value of Y indicates the S_ACCOUNT is applicable to the default logic

DIMLISTDefines source accounts for the business rules.

DRIVER_INPUTNonblank values indicate that the account is applicable to the driver-based planning input forms. The specific values are used by filters on these forms.

GROUPNot required for Strategic Financial Planning

BS_RELATIONUsed by the script logic to associate accounts

PL_RELATIONUsed by the script logic to associate accounts

SCF_GROUPUsed by the script logic to create filters

SCF_RELATIONUsed by the script logic to associate accounts

SORT_ORDERUsed to order accounts on reports/input forms (when required layout is different from default order)

BW_ACCOUNTAvailable for future integration with SAP Business Warehouse (BW)

BW_CHRT_ACCTSAvailable for future integration with SAP BW

ROW_SOURCEAvailable for future integration with SAP BW

4.3 Detailed listing of S_ACCOUNTSThe following tables provide lists the S_ACCOUNTS income statements, balance sheets, cash flow, KPI, and driver.4.3.1 Income Statement:S_ACCOUNTDescriptionDefinitionMethod

PLIncome StatementA financial statement that measures financial performance over specific time periods. Financial performance is assessed by summarizing how the business incurs its revenues and expenses through both operating and non-operating activities, resulting in the net profit or loss incurred over a specific time period.PARENT

PL_NINet IncomeTotal earnings (or profit). Net income is calculated by starting with revenues and adjusting for the costs of doing business, depreciation, interest, taxes, and other expenses.. PARENT

PL_TOT_SALESTotal salesPARENT

PL_SALESThird Party salesA transaction between two parties where the buyer receives goods (tangible or intangible) and/or services in exchange for money.Volume x zPrice

PL_ICSIntercompany salesA transaction between two associated parties within a single corporate structure where the buyer receives goods (tangible or intangible) and/or services in exchange for money.N/A in delivered rapid-deployment solution

PL_COGSCost of goods sold (COGS)The direct costs related to the product or service sold and recorded during the accounting period.zDirLab + zMatl + zODC

PL_GMGross Margin (Gross Profit)Total sales revenue minus the cost of goods sold.PARENT

PL_DADepreciation & AmortizationPARENT

PL_DDepreciationA method of allocating the cost of a tangible asset over its useful life.

zMEDepExp + zBPDepExp

PL_AAmortizationA method of allocating the cost of an intangible asset (such as a patent or copyright) over its useful life.zAMORTExp

PL_IInterest IncomeRevenue earned from interest-generating assets such as notes and bonds.Direct Input

PL_OTH_OPEXOther operating expenseszOthPay + zOthExp + zPayTax + zIns

PL_OPEXOperating expensesExpenditures that a business incurs as a result of performing its normal business operations. PARENT

PL_OIOperating income (income from operations)Amount of profit realized from a business's operations, calculating by deducting cost of goods sold (COGS) and operating expenses such as wages and depreciation from revenue. PARENT

PL_OREOther revenue & (expense)PARENT

PL_GLGain (loss) sales of assetsThis item is a nonoperating or other item resulting from the sale of an asset (other than inventory). The gain or loss is the difference between the proceeds from the sale and the carrying amount shown on the company's books.Direct input

PL_ORE_OTHOther revenue & (expense) itemsRevenues or expenses from other than primary business activities (for example, foreign exchange loss) Direct input

PL_EBITRecurring Income before Interest and Taxes from Continuing OperationsIndicator of a company's profitability, calculated as revenue minus expenses, excluding tax and interest. EBIT is also referred to as recurring profit.PARENT

PL_FCFinancing CostInterest and other charges involved in the borrowing of money. Notes payable and long-term debt are example liabilities that result in financing cost.Direct input

PL_EBTRecurring (pretax) Income from Continuing OperationsOperating profit after taking interest expenses into consideration.PARENT

PL_NRUnusual or Infrequent Items (nonrecurring items)This component is related to income (or expense) generated due to irregular or infrequent items such as the shutdown of one or more divisions or operations (factories). Direct input

PL_EBT_ALLPretax earnings from Continuing OperationsThis component considers all unusual or infrequent items. Included in this category are items that are either unusual or infrequent in nature but cannot be both. PARENT

PL_TAXIncome taxesAmount of tax payable to tax authorities in the current reporting period.zTaxRate x PL_EBT_ALL

PL_NI_CNet Income from Continuing OperationsThis component takes into account the impact of taxes from continuing operations. PARENT

PL_NRINon-Recurring ItemsDiscontinued operations, extraordinary items, and accounting changes are all reported as separate items in the income statement.PARENT

PL_NRI_1Income (Expense) from Discontinued OperationsThis component is related to income (or expense) generated due to an enterprise that has either been disposed of or is classified as held for sale.Direct input

PL_NRI_2Extraordinary Income (Expense) ItemsThis component relates to items that are both unusual and infrequent in nature. That means it is a one-time gain or loss that is not expected to occur in the future. Direct input

PL_NRI_3Cumulative Effect of Accounting Changes increase (decrease)This item is related to changes in accounting policies or estimations.Direct input

PL_CAClearing AccountSystem account used in consolidations example.Used for consolidations example.

PL_GCNet Income Group ConsolidatedSystem account used in consolidations example.Used for consolidations example.

PL_MIMinority Net Income Share of profit belonging to minority shareholders.Used for consolidations example.

4.3.2 Balance Sheet:S_ACCOUNTDescriptionDefinitionMethod

BSBalance SheetThe balance sheet provides information on what the company owns (assets), what it owes (liabilities) and the value of the business to its stockholders (shareholders' equity) as of a specific date.PARENT

BSA_ATotal AssetsAssets are economic resources that are expected to produce economic benefits for their owner. PARENT

BSA_CACurrent AssetsAssets that may be converted into cash, sold or consumed within a year or less.PARENT

BSA_CA_1Cash and ST equivalentsCash or assets that are readily convertible into cash, such Treasury bills and commercial paper. In the delivered rapid-deployment solution, this S_ACCOUNT is considered non-interest bearing and is used to balance the balance sheet for forecasted periods.Plug account (Noninterest bearing)

BSA_CA_2Short-term investmentsInvestments that expire within one year.Direct Input

BSA_CA_3Accounts receivableMoney owed by customers for goods or services that have been delivered or used, but not yet paid for. Receivables come in the form of operating lines of credit and are due within a relatively short time period.(PL_SALES / Days in Period) x zDSO

BSA_CA_4Notes receivableThis account is similar in nature to accounts receivable but it is supported by more formal agreements such as a promissory note (a short term-loan that carries interest). Furthermore, the maturity of notes receivable is longer than accounts receivable but less than a year.Direct Input

BSA_CA_5InventoryThis item represents raw materials and items that are available for sale or are in the process of being made ready for sale. zDFGINV x (PL_COGS / Days in Period) + zDMCINV x (zMATL) / Days in Period)

BSA_CA_6Prepaid expensesPayments that have been made for services that the company expects to receive soon. PL_COGS x zPP

BSA_CA_7Other current assetsThis item is a special classification for unusual items that cannot be included in one of the other asset categoriesPL_SALES x zOCA

BSA_FA_1Machinery and equipment (net)This category represents the total machinery, equipment, and furniture used in the company's operations. These assets depreciate and are reported at their historical cost less accumulated depreciation. PARENT

BSA_FA_1_GMachinery and equipment (gross)Historical costBS_FA_1_Gt-1 +zMEInv

BSA_FA_1_ADMachinery and equipment (accumulated depreciation)Accumulated depreciationBS_FA_1_ADt-1 + zMEDepExp

BSA_FA_2Building & plants (net)Buildings (plants) - These items are buildings that the company uses for its operations. These assets are depreciated and are reported at historical cost less accumulated depreciation. PARENT

BSA_FA_2_GBuilding & plants (gross)Historical costBS_FA_2_Gt-1 + zBPInv

BSA_FA_2_ADBuilding & plants (accumulated depreciation)Accumulated depreciationBS_FA_2_ADt-1 + zBPDepExp

BSA_FA_3LandLand owned on which the entitys buildings or plants are situated.Direct Input

BSA_LTALong-term assetsThese items are assets that may not be converted into cash, sold or consumed within a year or less.PARENT

BSA_LTA_1Long-term investmentsThese items are investments that management does not expect to sell within the year. These investments can include bonds, common stock, long-term notes, investments in tangible fixed assets not currently used in operations (such as land held for speculation) and investments set aside in special funds, such as sinking funds, pension funds and plan-expansion funds.Direct Input

BSA_LTA_2Fixed Assets (net)These items are durable physical properties used in operations that have a useful life longer than one yearPARENT

BSA_LTA_3Other long-term assetsThis item is a special classification for unusual items that cannot be included in one of the other asset categories. Examples include deferred charges (long-term prepaid expenses), noncurrent receivables and advances to subsidiaries.Direct Input

BSA_LTA_4Intangible assets (net)These items are assets that lack physical substance but provide economic rights and advantages: patents, franchises, copyrights, goodwill, trademarks, and organization costs. These assets have a high degree of uncertainty in regard to whether future benefits are realized. They are reported at historical cost net of accumulated depreciation. PARENT

BSA_LTA_4_GIntangible assets (gross)Historical costBS_LTA_4_Gt-1 + zIntangInv

BSA_LTA_4_AAIntangible assets (accumulated amortization)Accumulated amortizationBS_LTA_4_AAt-1 + PL_A

BSA_LTA_5Investments in subsidiaries Represents the investment in noncontrolling assets and investments of entities with more than 50% ownership.Direct Input

BSA_LTA_6Investment Balancing AccountSystem account used in consolidations example.N/A in delivered rapid-deployment solution

BSS_L_SETotal Shareholders' Equity & LiabilitiesPARENT

BSL_LTotal LiabilitiesObligations the company has to outside parties. Liabilities represent others' rights to the company's money or services. Examples include bank loans, debts to suppliers and debts to employees. PARENT

BSL_CLTotal Current liabilitiesLiabilities of the business that are to be settled in cash that are due to be paid within one year or the operating cycle, whichever is longer.PARENT

BSL_CL_1Bank indebtedness This amount is owed to the bank in the short term, such as a bank line of credit. . In the delivered rapid-deployment solution, this S_ACCOUNT is considered non-interest bearing and is used to balance the balance sheet for forecasted periods.Plug account (Noninterest bearing)

BSL_CL_2Accounts payableThis amount is owed to suppliers for products and services that are delivered but not paid for.(PL_COGS / Days in Period) x zDPO

BSL_CL_3Wages payable (salaries)This amount earned but not yet paid to employees.((zDirLab + zOthPay + zPayTax + zIns)/Days in Period) x zWP

BSL_CL_4Accrued liabilities (accrued expenses)Liabilities arising because an operating expense occurs in a period prior but the related cash payment has not.(zOthExp / Days in Period) x zDOE

BSL_CL_5Notes payable (short-term loans)This item is an amount that the company owes to a creditor, carrying an interest expense.Direct input

BSL_CL_6Unearned revenues (customer prepayments)Payments received from customers for products and services the company has not delivered or incurred any cost for its delivery.Direct input

BSL_CL_7Dividends payableThis item occurs as a company declares a dividend but has not of yet paid it out.Direct input

BSL_CL_8Current portion of long-term debt The portion of the long-term debt maturing within one year. Direct input

BSL_CL_9Current portion of capital lease obligationThis item is the portion of a long-term capital lease that is due within the next year. Direct input

BSL_CL_10Income taxes payableCurrent portion of deferred income tax liability.Direct input

BSL_CL_11Other current liabilitiesCurrent liabilities that cannot be classified in one of the categories.Direct input

BSL_LTLTotal Long-term LiabilitiesThese items are obligations that are reasonably expected to be liquidated at some date beyond one year or one operating cycle.PARENT

BSL_LTL_1Notes payableThis item is an amount the company owes to a creditor, which carries an interest expense.Direct input

BSL_LTL_2Long-term debtThis item is long-term debt net of current portion.Direct input

BSL_LTL_3Deferred income tax liabilityDeferred tax liabilities are taxes due in the future (future cash outflow for taxes payable) on income that has already been recognized for the booksDirect input

BSL_LTL_4Pension fund liabilityObligation to pay past and current employees' post-retirement benefits; they are expected to materialize when the employees take their retirement (defined-benefit plan)Direct input

BSL_LTL_5Long-term capital lease obligation Written agreement under which a property owner allows a tenant to use and rent the property for a specified period of.Direct input

BSL_LTL_6Deferred incomeLong-term portion of payments received for goods or services, which have not yet been delivered.Direct input

BSL_LTL_7Other long-term liabilitiesLong-term liabilities that cannot be classified in one of the categories.Direct input

BSS_SETotal Shareholders' EquityThe value of a business to its owners after all of its obligations have been met. Shareholders' equity reflects the amount of capital the owners have invested, plus any profits generated that were later reinvested in the company.PARENT

BSS_SE_1Preferred stockThis item is the investment by preferred stockholders, who have priority over common shareholders and receive a dividend that has priority over any distribution made to common shareholders.Direct input

BSS_SE_2Additional paid-up capital (contributed capital) This item is capital received from investors for stock; it is equal to capital stock plus paid-in capital. It is also called "contributed capital".Direct input

BSS_SE_3Common stockThis item is the investment by stockholders, and is valued at par or stated value.Direct input

BSS_SE_4Retained earningsThis item is the total net income (or loss) less the amount distributed to the shareholders in the form of a dividend since the company's initiation.PARENT

BSS_SE_4_1Retained earnings balancePrior period retained earnings plus the current periods net income.BS_SE_4t-1 + PL_NI

BSS_SE_4_2Dividends paidDividend paid in the current period (not a cumulative amount)Direct input

BSS_SE_4_3CTA on net incomeCurrency Translation Adjustment used to reconcile the balance sheet because income statements items are converted using average currency rates while balance sheet accounts are converted using ending currency rates.Based on difference in AVG compared to END currency rates

BSS_SE_4_4Minority Interest Share of retained earnings belonging to minority shareholders.Used for consolidations example.

BSS_SE_5Other itemsStockholders equity items that cannot be classified in one of the categories.Direct input

4.3.3 Cash Flow:S_ACCOUNTDescriptionDefinitionMethod

SCF_BEGCash Beginning BalanceUsed for validation of cash flow statement.Previous periods ending cash balance

SCF_ENDCash Ending BalanceUsed for validation of cash flow statement.Current periods ending cash balance

SCF_ICash Flow Statement (indirect)PARENT

SCF_CFOCash Flow from Operating Activities (CFO)PARENT

SCF_CFICash Flow from Investing Activities (CFI)PARENT

SCF_CFFCash Flow from Financing Activities (CFF)PARENT

SCF_NINet IncomeNet Income is the starting point for indirect cash flow calculation.PL_NI

SCF_OPER_ADJAdd back non-cash expensesPARENT

SCF_DADepreciation and amortizationPARENT

SCF_DDepreciationCash flow added back due to depreciation.PL_D

SCF_AAmortizationCash flow added back due to amortization.PL_A

SCF_CA_2Decrease in short-term investmentsCash generated (consumed) due to decrease (increase) in short-term investments compared to the previous period.BSA_CA_2(t-1) - BSA_CA_2(t)

SCF_CA_3Decrease in accounts receivableCash generated (consumed) due to decrease (increase) in accounts receivable compared to the previous period.BSA_CA_3(t-1) - BSA_CA_3(t)

SCF_CA_4Decrease in notes receivableCash generated (consumed) due to decrease (increase) in notes receivable compared to the previous period.BSA_CA_4(t-1) - BSA_CA_4(t)

SCF_CA_5Decrease in inventoriesCash generated (consumed) due to decrease (increase) in inventories compared to the previous period.BSA_CA_5(t-1) - BSA_CA_5(t)

SCF_CA_6Decrease in prepaid expensesCash generated (consumed) due to decrease (increase) in prepaid expenses compared to the previous period.BSA_CA_6(t-1) - BSA_CA_6(t)

SCF_CA_7Decrease in other current assetsCash generated (consumed) due to decrease (increase) in other current assets compared to the previous period.BSA_CA_7(t-1) - BSA_CA_7(t)

SCF_CL_2Increase in accounts payableCash generated (consumed) due to increase (decrease) in accounts payable compared to the previous period.BSL_CL_2(t) - BSL_CL_2(t-1)

SCF_CL_3Increase in wages payable (salaries)Cash generated (consumed) due to increase (decrease) in wages payable compared to the previous period.BSL_CL_3(t) - BSL_CL_3(t-1)

SCF_CL_4Increase in accrued liabilities (accrued expenses)Cash generated (consumed) due to increase (decrease) in accrued liabilities compared to the previous period.BSL_CL_4(t) - BSL_CL_4(t-1)

SCF_CL_6Increase in unearned revenueCash generated (consumed) due to increase (decrease) in unearned revenue compared to the previous period.BSL_CL_6(t) - BSL_CL_6(t-1)

SCF_CL_10Increase in current deferred income taxes liabilitiesCash generated (consumed) due to increase (decrease) in current deferred income taxes compared to the previous period.BSL_CL_10(t) - BSL_CL_10(t-1)

SCF_CL_11Increase in other current liabilitiesCash generated (consumed) due to increase (decrease) in other current liabilities compared to the previous period.BSL_CL_11(t) - BSL_CL_11(t-1)

SCF_FA_1_GEquipment purchases (net of dispositions)Cash consumed (generated) due to machinery & equipment and building & plant purchases (dispositions) BSA_FA_1_G(t-1) - BSA_FA_1_G(t) + BSA_FA_2_G(t-1) - BSA_FA_2_G(t) -+ (BSA_FA_1_AD(t-1) - BSA_FA_1_AD(t) + BSA_FA_2_AD(t-1) - BSA_FA_2_AD(t)) - PL_D PL_GL

SCF_FA_3Land additionsCash consumed (generated) due to land purchases (dispositions)BSA_FA_3(t-1) - BSA_FA_3(t)

SCF_LTA_4_GDecrease in intangible assetsCash consumed (generated) due to intangible assets purchases (dispositions)BSA_FA_4_G(t-1) - BSA_FA_4_G(t) - (BSA_FA_4_AD (t-1) - BSA_FA_4_AD (t) - ZAMORTEXP(t)})

SCF_GLGain (loss) on sale of propertyCash generated (consumed) due to gain (loss) on sale of property.PL_GL

SCF_LTA_1Decrease in long-term investments and investment in subsidiariesCash generated (consumed) due to decrease (increase) in investments compared to the previous period.(BSA_LTA_1(t-1) - BSA_LTA_1(t)) + (BSA_LTA_5(t-1) - BSA_LTA_5(t))

SCF_LTA_3Decrease in other long-term assetsCash generated (consumed) due to decrease (increase) in other long-term assets compared to the previous period.BSA_LTA_3(t-1) - BSA_LTA_3(t)

SCF_LDB_1Increase in notes payable (current+ LT)Cash generated (consumed) due to increase (decrease) in notes payable (current + LT) compared to the previous period.BSL_CL_5(t) - BSL_CL_5(t-1) + BSL_LTL_1(t) - BSL_LTL_1(t-1)

SCF_LDB_2Increase in long-term debt (current + LT)Cash generated (consumed) due to increase (decrease) in long-term debt (current + LT) compared to the previous period.BSL_CL_8(t) - BSL_CL_8(t-1) + BSL_LTL_2(t) - BSL_LTL_2(t-1)

SCF_LDB_3Increase in leases (current + LT)Cash generated (consumed) due to increase (decrease) in leases (current + LT) compared to the previous period.BSL_CL_9(t) - BSL_CL_9(t-1) + BSL_LTL_5(t) - BSL_LTL_5(t-1)

SCF_LTL_3Increase in deferred income tax liabilityCash generated (consumed) due to increase (decrease) in deferred income tax liability compared to the previous period.BSL_LTL_3(t) - BSL_LTL_3(t-1)

SCF_LTL_4Increase in pension fund liabilityCash generated (consumed) due to increase (decrease) pension fund liability compared to the previous period.BSL_LTL_4(t) - BSL_LTL_4(t-1)

SCF_LTL_6Increase in deferred income liabilityCash generated (consumed) due to increase (decrease) in deferred income liability compared to the previous period.BSL_LTL_6(t) - BSL_LTL_6(t-1)

SCF_LTL_7Increase in other long-term liabilitiesCash generated (consumed) due to increase (decrease) in other long-term liabilities compared to the previous period.BSL_LTL_7(t) - BSL_LTL_7(t-1)

SCF_SE_2Capital investedCash generated (consumed) due to increase (decrease) in capital invested compared to the previous period.BSS_SE_1(t) - BSS_SE_1(t-1) + BSS_SE_2(t) - BSS_SE_2(t-1) + BSS_SE_3(t) - BSS_SE_3(t-1) + BSS_SE_5(t) - BSS_SE_5(t-1)

SCF_SE_4_2Dividends paidCash consumed by the payment of dividends.BSL_CL_7(t) - BSL_CL_7(t-1) - BSS_SE_4_2

SCF_CACF Clearing AccountSystem account used in consolidations exampleUsed for consolidations example.

SCF_GCCF Group ConsolidatedSystem account used in consolidations exampleUsed for consolidations example.

SCF_MIMinority Cash FlowShare of cash flow belonging to minority shareholders.Used for consolidations example.

SCF_CTACTA on CashflowAccount that reconciles cash flow in the Reporting Currency compared to Local Currency.Based on difference in AVG compared to END currency rates

4.3.4 Key performance indicator (KPI):

S_ACCOUNTDescriptionMethod

KPIKey Performance IndicatorsPARENT [ = Parent but underlying data does not roll-up]

KPI_1Profit Performance RatiosPARENT

KPI_1_1Gross Margin (%)PL_GM/PL_SALES

KPI_1_2Return on sales (%)PL_EBIT/PL_SALES

KPI_1_3Return on Assets (%)PL_NI/((BSA_A(t)+(BSA_A(t-1))/2)

KPI_1_4Return on Net Assets (%)PL_NI/((BSA_LTA_2(t-1)+ BSA_LTA_2(t))/2+(BSA_CA(t-1)+ (BSA_CA(t))/2+(BSL_CL(t-1)+ (BSL_CL(t))/2)

KPI_1_5Return on Capital Employed (%)PL_EBIT/((BSA_A(t-1) + BSA_A(t))/2 - (BSL_CL(t-1) + BSL_CL(t))/2)

KPI_1_6Earnings per SharePL_NI/((K_SHARES(t)+ (K_SHARES(t-1))/2)

KPI_2Activity RatiosPARENT

KPI_2_1Days sales OutstandingBSA_CA_3/(PL_SALES/ZDAYS)

KPI_2_2Days Payable OutstandingBSL_CL_2/(PL_COGS/ZDAYS)

KPI_2_3Inventory TurnoverPL_SALES/((BSA_CA_5(t)+ (BSA_CA_5(t-1))/2)

KPI_2_4Fixed Asset TurnoverPL_SALES/((BSA_LTA_2(t)+ (BSA_LTA_2(t-1))/2)

KPI_2_5Total Asset TurnoverPL_SALES/((BSA_A(t)+ (BSA_A(t-1))/2)

KPI_3Liquidity RatiosPARENT

KPI_3_1Quick Ratio(BSA_CA_1+BSA_CA_3)/BSL_CL

KPI_3_2Current RatioBSA_CA/BSL_CL

KPI_4Value DriversPARENT

KPI_4_1Sales Growth Rate (%)(PL_SALES(t) - PL_SALES(t-1)) /PL_SALES(t-1)

KPI_4_2Operating Profit Margin (%)PL_OI / PL_SALES

KPI_5Credit Rating MetricsPARENT

KPI_5_1EBIT / Cash Interest PL_EBIT / PL_FC

KPI_5_2EBITDA / Cash Interest(PL_EBIT+PL_DA) / PL_FC

KPI_5_3Funds from Operations / Total DebtSCF_CFO/((BSL_CL_5(t-1) +BSL_CL_5(t))/2 + (BSL_CL_8(t-1) + BSL_CL_8(t))/2 + (BSL_LTL_1(t-1) + BSL_LTL_1(t))/2+ (BSL_LTL_2(t-1)+BSL_LTL_2(t))/2)

VOLUMEVolumeDirect Input

PRICEPriceRatio([PL_SALES],[VOLUME])

K_SHARESShares OutstandingDirect Input

K_OCAOther Current AssetsRatio([BSA_CA_7],[PL_SALES])*-1

K_DMCINVDays Materials Cost in Inventoryiif([ZMATL]=0,Null,round([ZMCINV]/([ZMATL]/ZDAYS),2))

K_DFGINVDays Finished Goods in Inventoryiif([PL_COGS]=0,Null,round([ZFGINV]/([PL_COGS]/ZDAYS),2))

K_PPPrepaid Expenses as a % of COGSRatio([BSA_CA_6],[PL_COGS])

KZ_AVGASTAverage AssetsPARENT

KZ_AVGTOTASTAverage Total AssetsAvgBal([BSA_A]),solve_order=10

KZ_NETASSETSAverage Net AssetsNetAst([BSA_LTA_2],[BSA_CA],[BSL_CL]),solve_order=10

KZ_TOTDEBTAverage Total DebtTotalDebt([BSL_CL_5],[BSL_CL_8],[BSL_LTL_1],[BSL_LTL_2]),solve_order=10

4.3.5 Driver:S_ACCOUNTDescriptionMethod

STATStat AccountPARENT

ZPRICEPriceDirect Input

ZVOLGROVolume Growth %Direct Input (represents the growth rate compared to the previous period).

ZDLRDirect Labor Rate (per unit)Direct Input

ZPL_COGSCOGSPARENT

ZDIRLABDirect LaborzVolume x zDLR

ZMATLMaterialsDirect Input

ZODCOther Direct CostsDirect Input

ZINHCIndirect headcountDirect Input

ZILRIndirect Annual Labor Rate (per HC)Direct Input

ZPL_OTH_OPEXOther operating expensesPARENT

ZOTHPAYOther PayrollzINHC x zIDR

ZOTHEXPPCTOther Expense Rate (% of sales)Direct Input

ZOTHEXPOther Operating ExpensesPL_SALES x zOthExpPct

ZPAYTAXPCTPayroll taxes (% of payroll)Direct Input

ZPAYTAXPayroll taxes(zDirLab + zOthPay) * zPayTaxPct

ZINSPCTInsurance expense (% of payroll)Direct Input

ZINSInsurance expense(zDirLab + zOthPay) * zInsPct

ZMEMachinery & Equipment InvestmentPARENT

ZMEINVMachinery & Equipment InvestmentDirect Input on Capex input form

ZMEDEPSPRDepreciation spread in months (M&E)Direct Input on Capex input form

ZMEDEPEXISTDepreciation from existing assets (M&E)Prepopulated on Capex input form using last period of Actuals

ZMEDEPADJDepreciation (M&E) AdjustmentDirect Input on Capex input form

ZBPBuilding & Plants InvestmentPARENT

ZBPINVBuilding & Plants InvestmentDirect Input on Capex input form

ZBPDEPSPRDepreciation spread in months (B&P)Direct Input on Capex input form

ZBPDEPEXISTDepreciation from existing assets (B&P)Prepopulated on Capex input form using last period of Actuals

ZBPDEPADJDepreciation (B&P) AdjustmentDirect Input on Capex input form

ZPL_DDepreciationPARENT

ZMEDEPEXPDepreciation Expense (M&E)Calculated on Capex input form (straight-line depreciation)

ZBPDEPEXPDepreciation Expense (B&P)Calculated on Capex input form (straight-line depreciation)

ZINTANGIntangibles InvestmentPARENT

ZINTANGINVIntangibles InvestmentDirect Input on Capex input form

ZAMORTSPRAmortization spread in monthsDirect Input on Capex input form

ZAMORTEXISTAmortization from existing intangiblesPrepopulated on Capex input form using last period of Actuals

ZAMORTADJAmortization AdjustmentDirect Input on Capex input form

ZAMORTEXPIntangibles AmortizationCalculated on Capex input form (straight-line amortization)

ZDSODays sales OutstandingDirect Input

ZDPODays Payable OutstandingDirect Input

ZDSIDays sales of InventoryPARENT

ZDMCINVDays Materials Cost in InventoryDirect Input

ZDFGINVDays Finished Goods in InventoryDirect Input

ZBSA_CA_5InventoryPARENT

ZMCINVInventory (Materials Cost)ZDMCINV x ZMATL /Days in Period

ZFGINVInventory (Finished Goods)ZDMCINV x COGS / Days in Period

ZPPPrepaid Expenses as a % of COGSDirect Input

ZOCAOther Current Assets as a % of salesDirect Input

ZWAGEPAYDays Wages Payable AccruedDirect Input

ZDOEDays Operating Expenses AccruedDirect Input

ZTAXRATECorporate Tax RateDirect Input

TEMP_DIFBS DifferenceAccount used by the logic script to store intermediate calculation values

ZDAYSDays in PeriodRequired for system calculations

ZANNUALIZEAnnualization Value

12 for periods that are months

4 for periods that are quarters

1 for periods that are yearsRequired for system calculations

4.4 AUDIT_TRAIL

The AUDIT_TRAIL dimension was previously known as Data Source and is still identified as Data Source in some properties. It is managed from the Administration Console of SAP Business Planning and Consolidation.

Audit_Trail dimensionPropertyDescription

COPYOPENINGNot required for Strategic Financial Planning

DATASRC_STAGENot required for Strategic Financial Planning

DATASRC_TYPEDefines if the member is:

Input (I)

Manual Entry (M)

Automatically (A) generated by a calculation (formula, logic, or business rule)

DATASRC_TYPE A is a prerequisite for the member included in FX conversion with the IS_CONVERTED.

IS_CONSOLStored on all base dimension members to indicate that a base member is to have consolidation. Valid entries include:

Y Data source is included in consolidation.

N or blank Data source is excluded from consolidation.

IS_CONVERTEDStored on all base dimension members to indicate that a base member is to have currency translation. Valid entries include:

Y Data source is included in currency conversion.

N or blank Data source is excluded from currency conversion.

OPENING_DATASRCNot required for Strategic Financial Planning

DIRECT_INPUTY indicates that the input forms are able to save data to this Audit_Trail.

DIMLISTNot required for Strategic Financial Planning

SCALINGNot required for Strategic Financial Planning

4.5 BUS_UNIT The dimension members are managed from the Administration Console of SAP Business Planning and Consolidation.

BUS_UNIT dimensionPropertyDescription

BPC_TRADE_PARTNERAvailable for future integration with SAP BW

BW_CHRT_ACCTSAvailable for future integration with SAP BW

BW_COMPANY_CODEAvailable for future integration with SAP BW

BW_TRADING_PARTNERAvailable for future integration with SAP BW

CONTROL_LEVELNot required for Strategic Financial Planning

COUNTRYNot required for Strategic Financial Planning

CTRL_CURRENCY_NOTLCNot required for Strategic Financial Planning

CURRENCYInputCurrency value

DIRECT_INPUTStored on all base dimension members to indicate that a base members planning method is direct input. Valid entries include:

Y Bus Unit planning method is direct input(A value of Y on a base-level member allows a planner to plan from the Direct Input planning form only)

N Bus Unit planning method is driver-based (A value of N on a base-level allows a planner to plan from the Driver-based and Capital Expense input forms only)

ELIMNot required for Strategic Financial Planning

FX_TYPENot required for Strategic Financial Planning

INTCOStores the respective S_TRADE_PARTNER member for each BUS_UNIT, per standard SAP Business Planning and Consolidation setup rules

OWNERUsed for Business Process Flows

REVIEWERUsed for Business Process Flows

ROW_SOURCEAvailable for future integration with SAP BW

4.6 CURRENCY

The CURRENCY dimension members define the currency report views. Its members use the ISO format. Two currencies are delivered with the rapid-deployment solution: USD and LC.

CURRENCY dimension:PropertyDescription

CURRENCY_TYPEDefines whether the currency is used for Reporting (R) or Data Entry (L).

ENTITYNot required for Strategic Financial Planning

REPORTINGDefines whether the currency can be used for reporting (USD = Y). The default reporting currency is USD but can be modified as required.

GROUP_CURRENCYDefines whether the currency is used for Reporting (R) or Data Entry (L), in Consolidation process.

PARENT_GROUPNot required for Strategic Financial Planning

STORE_GROUP_CURRNot required for Strategic Financial Planning

4.7 FLOW

The FLOW dimension is used to break down account activity into various flows, for example, beginning and additions.Flow dimension:PropertyDescription

FLOW_TYPEDefines the type of flow of the dimension member (used by the system when running consolidations-related business rules)

SCALINGNot required for Strategic Financial Planning

IS_INPUTNot required for Strategic Financial Planning

Strategic Financial Planning FLOW dimension members:

FLOWDefinition

F_OPENINGOpening balance

F_DELTANet variation

F_NONEUsed for P&L, cash flow, and statistical data

F_TOTALParent, equivalent to ending balance and is calculated based on definition of hierarchy as F_OPENING+F_DELTA+F_NONE

F_TEMPTemporary storage of input or imported data, before processing by the logic. This value should never be used for reporting as it is a staging member for data, before it is split into F_OPENING and F_DELTA

For balance sheet values, Strategic Financial Planning (either by import, user input, or calculation) stores a total balance in the F_TEMP member. The application logic then looks at the previous period balance (in F_TOTAL) and splits F_TEMP into two detailed flow members: F_OPENING (based on prior period balance) and F_DELTA (defined as F_TEMP minus F_OPENING). As a result, users should never report on F_TEMP as it is not used in all cases, and is simply a member used to stage data before splitting it into Opening balance and Net variation. 4.8 INPUTCURRENCY

The INPUTCURRENCY dimension uses the ISO format (for example: USD, AUD, and EUR). A standard set of currencies is provided during the SAP Business Planning and Consolidation installation. Optionally, additional currencies can be added or removed for your specific requirements.

INPUTCURRENCY dimension:PropertyDescription

ENTITYNot required for Strategic Financial Planning

MDDefines the conversion method (multiply/divide.)

REPORTINGValue of Y defines the currencies used for reporting.

4.9 R_ACCOUNT

R_ACCOUNT is used in the S_RATES model only. The dimension R_ACCOUNT has a member for each type of rate that is required to be applied.

PropertyDescription

ACCTYPEAll accounts are defined as Assets (AST)

RATETYPEFX is used for all members

SCALINGNot required for Strategic Financial Planning

4.10 R_ENTITY

R_ENTITY is used in the S_RATES model only.

PropertyDescription

OWNERNot required for Strategic Financial Planning

CURRENCYNot required for Strategic Financial Planning

CONTROL_LEVELNot required for Strategic Financial Planning

CTRL_CURRENCY_NOT_LCNot required for Strategic Financial Planning

4.11 S_TIME

The S_TIME dimension is managed from the Administration Console in SAP Business Planning and Consolidation.

PropertyDescription

BASE_PERIODNumerical value for the period

LEVELIndicates the period type (month, quarter, and year).

MONTHNUMRepresents the month number as stored in SAP BW.

PERIODMonth description in three characters, or QX for quarters, or TOTAL for years

TIMEIDPeriod format as stored in the database: YYYYMMM

V_FLAGNot required for Strategic Financial Planning.

ISBEGINNINGEnter a value of 1 for the periods corresponding to the beginning of a year, such as Q1 or January.

YEARIndicates the calendar year.

ANNUALIZEUsed in calculations that are required to convert data across months, quarters, and years. Only required for those time periods with a nonblank value in the SFP_FLAG property column.

Valid entries are:

12 for time periods that are months

4 for time periods that are quarters

1 for time periods that are years

DAYSThe number of days in the time period (examples are: 31 for 2013.10, 365 for 2014.TOTAL)

DEPR_PCT_PPUsed in the Capex input form and defines the percent of the full period depreciation value applied to the purchase (for example, first) time period. Valid entries are 0 to 100. A value of 50 equates to purchasing the Capex in the middle of the time period. 100 equates to purchasing at the beginning of the period. 0 equates to purchasing at the end of the period.

S_NEXTOnly required for base-level members with a nonblank value in the SFP_FLAG column. Represents the member ID of the next actual or planning period.

S_PREVOnly required for base-level members with a nonblank value in the SFP_FLAG column. Represents the member ID of the previous actual or planning period.

S_DESCCan be used to for an alternate description of the member IDs (for use in input forms and reporting).

SFP_FLAGUsed to determine which time periods are relevant to the planning process (for example which periods appear on the input forms).

Valid entries for base-level members are:

OB period that holds opening balances for historical or ActualsA actual periods (except last period)

AL last actual period

PF first planning period

P planning periods (except first and last)

PL last planning period

Valid entries for parent-level members are:

QA Quarters composed of solely actual periods

QM Quarters composed of a mix of actual and plan periods

QP Quarters composed solely of plan periods

YA Years composed of solely actual periods

YM Years composed of a mix of actual and plan periods

YP Years composed solely of plan periods

SFP_IRRFor planning periods (members with a value of PF, P or PL in the SFP_FLAG column), this property is used to designate the date to be used in the internal rate of return calculations. If the midpoint of the period is desired, then for example, member 2013.10 has a value of 10/15/13 in the SFP_IRR column.

SFP_AVGBALUsed for KPI calculations. Enter a value of 1 for planning periods that represent quarters or years. No entry is required for planning periods that represent months.

4.12 S_TRADE_PARTNER

The S_TRADE_PARTNER dimension is managed from the Administration Console of SAP Business Planning and Consolidation.PropertyDescription

ENTITYRepresents the BUS_UNIT to which each base-level member refers. The ENTITY property is validated against the entity (BUS_UNIT) dimension.

BPC_COMPANY_CODENot required for Strategic Financial Planning

BW_COMPANY_CODENot required for Strategic Financial Planning

BW_TRADING_PARTNERNot required for Strategic Financial Planning

ROW_SOURCENot required for Strategic Financial Planning

SCALINGNot required for Strategic Financial Planning

Configuring Intercompany Eliminations

Strategic Financial Planning is not configured for Intercompany Eliminations. Configuration effort is minimized, however, because the business process includes the S_TRADE_PARTNER (InterCompany type) dimension in:

The SFP model

Planning input forms and reports, defaulting to member TP_NONE

If you are not performing eliminations can ignore the S_TRADE_PARTNER member.

Configuring Intercompany Eliminations is out of scope. This activity is scoped separately.

4.13 VERSION

The VERSION dimension represents the application-standard Category dimension.

PropertyDescription

CATEGORY_FOR_OPENot required for Strategic Financial Planning

CC_DEFAULTNot required for Strategic Financial Planning

CC_DIMNot required for Strategic Financial Planning

FA_DEFAULTNot required for Strategic Financial Planning

FA_DIMNot required for Strategic Financial Planning

FX_DIFFERENCE_ONLYNot required for Strategic Financial Planning

FX_SOURCE_CATEGORYNot required for Strategic Financial Planning

IS_CONVERTEDNot required for Strategic Financial Planning

OPENING_PERIODNot required for Strategic Financial Planning

OPENING_YEARNot required for Strategic Financial Planning

OWN_CATEGORYNot required for Strategic Financial Planning

OWN_PERIODNot required for Strategic Financial Planning

OWN_YEARNot required for Strategic Financial Planning

PC_DEFAULTNot required for Strategic Financial Planning

PC_DIMNot required for Strategic Financial Planning

PLAN_MBR_DESCThis property is filled out only for the member Actual and represents the active Version used for planning. This value is used by the input forms to determine which Version to save plan data to.

RATE_CATEGORYNot required for Strategic Financial Planning

RATE_PERIODNot required for Strategic Financial Planning

RATE_YEARNot required for Strategic Financial Planning

SN_DIMThis property is filled out only for the member Actual and represents the name of the user-defined dimension SCENARIO. If the administrator changes the name of the SCENARIO dimension, changing this property allows the input forms and reports to update with the new name.

STARTMNTHNot required for Strategic Financial Planning

TP_DEFAULTNot required for Strategic Financial Planning

YEARNot required for Strategic Financial Planning

4.14 O_ACCOUNT

The O_ACCOUNT is used in S_OWNERSHIP model to store ownership data for Consolidations.

PropertyDescription

ACCTYPEAll accounts are defined as Assets (AST)

GROUPNot required for Strategic Financial Planning

IS_INPUTFlag for ownership accounts to be used in Method-based multipliers for consolidations

RATETYPENot required for Strategic Financial Planning

SCALINGNot required for Strategic Financial Planning

4.15 SCOPEStrategic Financial Planning is delivered with two members of SCOPE: SC_NONE for unconsolidated scope SC_ALL for consolidated scope.

PropertyDescription

CONSO_TYPENot required for Strategic Financial Planning

CURRENCY_TYPEStored on all base dimension members to indicate that a base member is reported in group currency. Valid entries include:

G scope is reported in Group Currency.

N scope is not reported in Group Currency

DATASRC_LEVELNot required for Strategic Financial Planning

ENTITYNot required for Strategic Financial Planning

GROUP_CURRENCYIndicates the currency in which consolidated data is reported. In the process, it is USD.

PARENT_GROUPNot required for Strategic Financial Planning

REPORTINGNot required for Strategic Financial Planning

STAGE_ONLYNot required for Strategic Financial Planning

STORE_ENTITYNot required for Strategic Financial Planning

STORE_GROUP_CURRNot required for Strategic Financial Planning

4.16 SCENARIO

User-defined dimension used to track multiple sets of strategic drivers, planning inputs and the resulting financial statement forecasts.PropertyDescription

SCALINGNot required for Strategic Financial Planning

5 Input Forms

Strategic Financial Planning includes the input forms in the SFP model as follows. It also includes an input form in the RATE model: the Currency Rate Input Form. To access the forms:

EPM Menu: ReportsOpen(Open Server Input Form Folder

Strategic Financial Planning includes the following input forms:

1. 10 ACTUALS ADJ: Actual Adjustments Input Form Used by all base-level business units2. 20 CAPEX:

Capital Expenditures Input Form Used for Driver-based business units3. 30 DIRECT INPUT: Direct Input Form Used for Direct Input business units4. 40 DRIVER FORM: Strategic Drivers Input Form Used for Driver-based business units5. 50 PLAN ADJ:

Plan Adjustments Input Form Used by all base-level business units6. 60 SINGLE DRIVER: Single Driver Input Form Used for Driver-based business units7. 10 CURRENCY RATES: Currency Rates Input Form Used to input currency rates at a global level

All input forms are password-protected using the EPM Options Sheet Options protection functionality from the EPM menu. The password for all input forms is SAP.

5.1 Input Form Style Sheet

The look and feel of SAP Business Planning and Consolidation input forms are controlled by the EPM Formatting Sheet. Settings entered here are shared across all input forms (with minor customizations) to give consistency to the workbook behavior and appearance.

Figure 4: Sample of EPM Formatting Sheet

5.2 Strategic Drivers Input Form

The form enables the planner to enter strategic drivers and other inputs for authorized Business Units. Only Business Units with the dimension property DIRECT_INPUT set to N can be planned using this form. Before entering data, the user defines the valid base-level Business Unit and Scenario to be used.

The local currency of the Business Unit is displayed for the convenience of the user. The SAP Business Planning and Consolidation administrator configuration of the Time dimension determines the Time periods displayed- typically multiple planning periods, which can be a combination of months, quarters, and years. The Version is also set by the administrator using a dimension property.

The rows of the input form are grouped into several sections:

1. Operating Data (examples are: volume, days sales outstanding)

2. Expense Data (examples are: direct labor rate, payroll taxes %)

3. Other Related to Continuing Operations (examples are: Gain (loss) sales of assets)

4. Non-Recurring Items (examples are: Cumulative Effect of Accounting Changes)

5. Balance Sheet Delta Input (Assets)

6. Balance Sheet Delta Input (Liabilities)

7. Balance Sheet Delta Input (Equity)

To access the form:

EPM add-in for Excel: ReportsOpen(Server Input Forms(40 Driver Form.xltx

For documentation purposes, the following screen is an approximation for examples and does not show all rows and columns.

Figure 5: Sample of the Strategic Drivers Input form - 40 Driver FormInput Form Design and Formatting

The input form is composed of two EPM reports sharing the column Axis. The top report contains strategic drivers and income statement accounts. The bottom report contains balance sheet accounts.

A hidden section of the form (control panel) contains a table with the dimension names, dimension descriptions, and dimension default members (if applicable). This table is used as a central location for dimension information to be referenced as needed in other areas of the form.

Cells F18 to F20 determine the last period of Actuals and retrieve the value of Volume for that period. Cells K3 and K5 are hard-coded with the S_ACCOUNT member Volume and the Audit Trail parent ALL_AUDIT_TRAIL, respectively, which are used by the EPMRetrieveData formula in cell F20.

Cell I16 determines if a valid Bus Unit is selected (DIRECT_INPUT=N). Cells O17 and O18 use the EPMReadOnlyData function to prevent the saving of data when an invalid Bus Unit is selected. An invalid BUS_UNIT results in a warning in red font being presented to the user in cell E26. If a valid BUS_UNIT is selected, cell E26 displays the local currency for that business unit as specified by the dimension property CURRENCY.

Besides S_ACCOUNT, the row axis contains Version and Scenario (hidden from the users view). Version is determined by the dimension property PLAN_MBR_DESC (cell G4) and propagated by the EPMDimensionOverride function in cell K4. Scenario is selected by the user in cell E31 and propagated by the EPMDimensionOverride function in cell K12. This process is done to allow the user to select the Scenario while also providing the default value of SN_BASE whenever the input form is opened.

Local members are used to provide the section labels in column E (that is, Operating Data) and to provide space between the sections.

A local member is also used to create the Projected Volume calculations in row 36. =IF(F18="Prior Period",F20*(1+F35)*EPMMemberProperty(,F19,"Annualize"), E36*(1+F35)*EPMMemberProperty(,EPMMemberID(E33),"Annualize")) /EPMMemberProperty(,EPMMemberID(F33),"Annualize") The input form uses the standard style sheet with minor customizations. Unshaded cells accept data entry, gray shaded cells do not. The Style property of S_ACCOUNT determines the number formatting (percent or numeric, number of decimal places). Dimension Context

User-selectable

DimensionReport 1Report 2

BUS_UNITDIRECT_INPUT=NSame

SCENARIONo filter (Default = SN_BASE)Same

Dynamically driven from dimension properties

DimensionReport 1Report 2

S_ACCOUNTHardcoded accounts plus DRIVER_INPUT=PCO,PNRDRIVER_INPUT=BSA, BSL, BSS

VERSIONPLAN_MBR_DESC propertyPLAN_MBR_DESC property

S_TIMESFP_FLAG LIKE P*Shared Axis

Hardcoded in Page Axis

DimensionReport 1Report 2

AUDIT_TRAILAT_BPC_INPUTAT_BPC_INPUT

S_TRADE_PARTNERTP_NONETP_NONE

CURRENCYLCLC

FLOWF_NONEF_DELTA

SCOPESC_NONESC_NONE

MEASURESPeriodicPeriodic

How to Use the Input Form

1. Select the appropriate Business Unit and Scenario in cells E30 and E31.

2. Refresh the form.

3. Enter Plan data in the input cells.

a. The Volume Growth % input represents the increase compared to the previous planning period, regardless of whether the planning period is a month, quarter, or year. The calculation in the Projected Volume row accounts for when the planning periods shift between months, quarters, and years.

b. The Projected Volume calculation is a recommendation that can be copied to the Volume row or disregarded. Only the values entered on the Volume row drive downstream calculations (for example, Revenue).

c. If there is no data for Actual Volume, the Projected Volume returns zeroes. In this case, the inputs for the Volume row should be independently calculated.

d. All Balance Sheet inputs, except Dividends paid, are delta values. Values entered into a planning period carry forward to future planning periods.

e. Dividends paid should be entered as a negative number. Dividends paid values apply only to the specific planning period and do not carry forward to future planning periods.

4. SAVE the entries.

5. Verify the message indicating successfully saved data.

6. Refresh the form and the Plan data is displayed.

To replace a previously existing value with a null value, you are required to enter zero in the cell. If you send a blank cell (instead of a zero) it is not read as a null value.

How to Maintain the Input Form

The administrator determines the Plan columns displayed by modifying the SFP_FLAG property of the TIME dimension (P for Plan periods). The form automatically adjusts to changes in the number of Plan periods and their type (month, quarter, year), assuming the S_TIME dimension is properly configured as discussed previously.

Many of the S_ACCOUNTS (specifically the strategic drivers and some income statement) are hard-coded into the EPM report, while others are dynamic based on the DRIVER_INPUT dimension property.

Any changes to the list of hard-coded S_ACCOUNTS requires manual adjustment of the input form.

Importantly, the strategic driver S_ACCOUNTS are inputs to further calculations using script logic and/or business rules. Any additions, deletions, or modifications of these accounts must consider the impact on the script logic and/or business rules.

Any changes to names of the dimension members listed in the Hardcoded in Page Axis section requires modification to the input form.

5.3 Capital Expenditures Input Form

The form enables the planner to enter capital expenditures and depreciation/amortization guidelines for authorized Business Units. Only Business Units with the dimension property DIRECT_INPUT set to N can be planned using this form. Before entering data, the user defines the valid base-level Business Unit, S_ACCOUNT, and Scenario to be used.

The local currency of the Business Unit is displayed for the user convenience. The SAP Business Planning and Consolidation administrator configuration of the TIME dimension determines the time periods displayed- typically multiple planning periods, which can be a combination of months, quarters, and years. The VERSION is also set by the administrator using a dimension property.

To access the form:

EPM add-in for Excel: ReportsOpen(Server Input Forms( 20 Capex.xltx

For documentation purposes, the following screen is an approximation for examples and does not show all rows and columns.

Figure 6: Sample of Capital Expenditures input form - 20 Capex.xltxInput Form Design and Formatting

The input form is composed of one EPM report with S_ACCOUNT, Scenario, and Version in the Row Axis and Time in the Column Axis. A hidden section of the form (control panel) contains a table with the dimension names, dimension descriptions, and dimension default members (if applicable). This table is used as a central location for dimension information to be referenced as needed in other areas of the form.

Cells H17 and H18 determine if a valid BUS_UNIT is selected (DIRECT_INPUT=N). Cell G19 uses the EPMReadOnlyData function to prevent the saving of data when an invalid BUS_UNIT is selected. An invalid BUS_UNIT results in a warning in red font being presented to the user in cell G25.

If a valid BUS_UNIT is selected, cell G25 displays the local currency for that business unit as specified by the dimension property CURRENCY.

Besides S_ACCOUNT, the row axis contains Scenario and Version (hidden from the users view). Version is determined by the dimension property PLAN_MBR_DESC (cell I4) and propagated by the EPMDimensionOverride function in cell L4. Scenario is selected by the user in cell G30 and propagated by the EPMDimensionOverride function in cell L12. This process is done to allow the user to select the Scenario while also providing the default value of SN_BASE whenever the input form is opened. In cell G31, the user selects the S_ACCOUNT parent, filtered by the dimension property DRIVER_INPUT=C. Examples include Building & Plants, Machinery & Equipment, and Intangibles. The selection is propagated to the report by the EPMDimensionOverride function in cell L3.

Row 1 includes sequential numeric values from cell H1 to cell BE1. Column H is the column for the first plan period. Column BE represents the 50th plan period. If more than 50 plan periods are required, the numbering in row 1 must be extended. There are also formulas in Row 2 (BF2 to DC2) that must be extended as well. Cells H15 to BE15 retrieve the S_TIME dimension property DEPR_PCT_PP. This feature is an adjustment factor for the depreciation/amortization in the period an item is purchased as discussed in section 4.11. If more than 50 plan periods are required, the formulas in row 15 must be extended beyond BE15.

The use of the Excel OFFSET function to refer to the Column Axis is to prevent #REF! errors when the report refreshes. However, if the report design is changed to move this row or to move the Column Axis, the OFFSET formula must be adjusted.

Cells H19 to BE 19 are formulas that test whether an investment amount has been entered but the spread amount (number of months) has not been entered. Cell G19 uses the EPMReadOnlyData function to prevent the saving of data when this situation occurs. The empty spread cell turns red to alert the user that an input is missing.

Figure 7: Sample of S_ACCOUNT with input missing (empty spread cell is red)

If more than 50 plan periods are required, the formulas in row 19 should be extended.

Cell L18 retrieves the appropriate S_ACCOUNT to store depreciation/amortization expense based on the selection in cell G31 and the dimension property PL_RELATION.

Cells A45 to BE94 is the calculation area to determine the depreciation/amortization expense resulting from the planned investments. If more than 50 plan periods are required, the formulas should be extended downward (after row 94) and outward (past column BE).

There are four local members:

Annualize_Factors (used to adjust for differing plan periods months, quarters, years)

=EPMMemberProperty(,EPMMemberID(H33),"Annualize")/12

Depr_New (retrieves calculation of depreciation/amortization expense resulting from the planned investments)

=offset(H39,5,0)

Depr_Total (combines new depreciation/amortization with existing and adjustments)

=sum(offset(H40,-3,0),offset(H40,-2,0),H44)

SaveDepr (uses EPMSaveData function to save data)

=if($G$19="Ok to Save",EPMSaveData(BF$2,,$L$18,$L$6,$E$41, $I$4,$J$5,$J$7,$J$8,$J$9,$J$11,$J$13,EPMMemberID(H33)),"") The input form uses the standard style sheet with minor customizations. Unshaded cells accept data entry, gray shaded cells do not.

Dimension Context

User-selectable

DimensionReport 1

BUS_UNITDIRECT_INPUT=N

SCENARIONo filter (Default = SN_BASE)

S_ACCOUNTDRIVER_INPUT=C

Dynamically driven from dimension properties

DimensionReport 1

VERSIONPLAN_MBR_DESC property

S_TIMESFP_FLAG LIKE P*

Hardcoded in Page Axis

DimensionReport 1

AUDIT_TRAILAT_BPC_INPUT

S_TRADE_PARTNERTP_NONE

CURRENCYLC

FLOWF_NONE

SCOPESC_NONE

MEASURESPeriodic

How to Use the Input Form

1. Select the appropriate Business Unit and Scenario in cells G29 and G30. In cell G31, select the Fixed Asset/Intangibles parent.

2. Refresh the form.

3. Enter Plan investments in row 35. For each investment, enter the spread in months for depreciation/amortization in row 36. The cell has a red background until a spread value is entered.

a. The depreciation/amortization expense in the purchase (first) period is adjusted by the dimension property DEPR_PCT_PP. As delivered, Strategic Financial Planning assumes that all purchases are made in the midpoint of the period.

4. Only straight-line depreciation is supported in Strategic Financial Planning

5. Review the data in row 37. This data is an extrapolation based on the depreciation/amortization expense in the last period of Actuals.

6. In row 38, enter manual adjustments to the depreciation/amortization calculations. This row can be used to adjust either the extrapolation of existing depreciation/amortization (row 37) or new depreciation/amortization (for example, a specific purchase is made at the beginning or end of the period).

7. Save the entries.

8. Verify that the message is received indicating successfully saved data.

9. Refresh the form and the Plan data is displayed.

To replace a previously existing value with a null value, you are required to enter zero in the cell. If you send a blank cell (instead of a zero) it is not read as a null value.

How to Maintain the Input Form

The administrator determines the Plan columns displayed by modifying the SFP_FLAG property of the time dimension (P for Plan periods). The form automatically adjusts to changes in the number of Plan periods and their type (month, quarter, year), assuming the S_TIME dimension is properly configured as previously documented in Section 4.11 S_TIME.

If the number of plan periods exceeds 50, review the additional modifications required as detailed in the Input Form Design and Formatting section.

Any changes to names of the dimension members listed previously in the section Hardcoded in Page Axis, require modifications to the input form.

Additional Fixed Asset/Intangibles categories can be added without requiring modification of the input form (DRIVER_INPUT=C).5.4 Single Driver Input Form

The form enables the planner to enter values for a selected strategic driver for all driver-based Business Units at the same time. For example, if a tax rate is to be revised, the planner can modify it for all valid busine