Roll Forward Accounts

This topic provides an overview of the steps required to add roll forward accounts to your Longview system. Roll forward accounts can be set up for any account that requires explanation on balance changes. For example, loan payments, new loans, asset purchases or sales.

The roll forward account beginning balance and trial balance, balance will be calculated using the account specified as the source account. The beginning balance is relative to the period being viewed:

• The open balance for the year for year to date periods.
• The open balance for the year for the year.
• The ending balance of the prior period for periods.
• The beginning balance of the first period of the quarter, for quarters and quarter to date.

The Solutions Framework provides you with a standard set of roll forward symbols, calculations and validations.

The Roll Forward Acquisitions and Disposals event will transfer the specified source account value from the cash flow dataviews populated in the Acquisition Balance Sheet Input app when the respective movement is not set for manual input.

Note: The source and target symbols for roll forward calculations in custom dimensions shares the configuration with cash flow. See System setup, source and target symbols for details.

Roll forward accounts system settings

Roll forward has several system settings that affect the calculation and input of roll forward details. Roll forward system settings are configured using system attributes, listed below:

Adding additional roll forward movements

Roll forward movements are used to describe how the account balance changed between periods and during the year. Several common movements are included during the installation process. You may however find that you need additional movements to capture specific information or drive calculations like cash flow.

To add a new roll forward movement:

1. Open Longview Application Administrator.
2. In the Server Explorer pane, expand Symbols and select ACCOUNTS.
3. Expand the root ACCOUNTS_RF (Roll Forward Account Details), expand RF (Roll Forward), and expand RF_Chg (Activity) to view the existing roll forward movements.
4. Use one of these methods to add a new roll forward movement:
   • Right-click on RF_Chg and select New Symbol.
   • Right-click on one of the children of RF_Chg and select Duplicate.
5. Specify the name and description for the symbol.
6. Click the Parents tab.
   1. Update the weight for the Parent Symbol RF_Chg.
   2. Update the priority for the parent Symbol RF_Chg.
7. Click OK.
8. Repeat for additional roll forward movements.
9. From the menu, select Action > Maintenance to refresh the servers.

Managing roll forward accounts

This document provides an overview of the steps required to add any additional roll forward accounts to your Longview system as well as any modifications needed to the standard roll forward set up.

Roll forward accounts are defined in the DATAVIEWS dimension of your Longview system. A new roll forward account symbol can be used as a parent to summarize a group of roll forward accounts or to record change details for a specific trial balance account.

Accessing manage roll forwards

1. Select the Consolidate module.
2. Select the Administration category.
3. Expand Accounts.
4. Click Manage Roll Forwards. The Manage Roll Forward dialog appears and contains the following options:
   • Import
   • Manage
   • Export

Importing roll forward accounts

The import option in the Manage Roll Forward dialog allows you to create and update roll forward accounts in the database from a .csv file.

To import roll forward accounts:

1. For Option, select Import.
2. Select the .csv file to import from.
3. Click OK. A table will be displayed showing the summary of all actions performed by the import.

.csv file example:

where:

• Source Account is the name of the source related account for any detail level roll forward account. The source account can either be:
  • An account within the Trial Balance (TB) hierarchy
  • A source account from any structure listed in the system attribute ASRFAccountsSource. This attribute is used to hold any alternate structures required to be used as roll forward source accounts.

    Note: The source related account can be a parent.

    Note: The source account must be enclosed in brackets [] in your import file. For summary level roll forward accounts, this value can be set to [NULL]

  The source account must be enclosed in brackets [] in your import file. For summary level roll forward accounts, this value can be set to [NULL]

• Roll Forward Account is the name of the roll forward account.
• Description is the description of the roll forward account.
• Roll Forward Movements are the roll forward activity symbols in the accounts dimension (under RF_Chg). In the csv sample above, these are:
  • Additions
  • Disposals
  • Sale of Assets
  • Repayments
  • Acquisitions
• Roll forward movements that apply to the roll forward account would be set to 1. Roll forward movements that do not apply to the roll forward account would be set to 0. For example, repayments would not apply to property, plant, and equipment, while disposals would not apply to loans. Any roll forward movements set to 0 will be protected from input by users when using the roll forward input app.
  • For more information on the roll forward input app, see Inputting Roll Forward Change Details.
• Parent Account is the name of a roll forward account to assign the account to. The account will become a child of the specified parent, and the values in the parent will be calculated from all its children.
• Sort Order indicates the order of the account under the parent, with lower numbers ordered before higher numbers.

Managing roll forward accounts

The Manage option in the Manage Roll Forward dialog allows you to create, update and delete accounts from within the Manage Roll Forward table.

To manage accounts:

1. For Option, select Manage.
2. Select the account to manage. In the Manage Roll Forward table the list of accounts selected is displayed.

   Note: You may leave the account selection blank to start with an empty table. This can be used if accounts only need to be added; not deleted or modified.

Adding an account

1. Click Add to add a new account.

   Note: You can add a new account that has similar settings by selecting an existing row and clicking duplicate.

2. For each account fill in the following fields:

   1. Roll Forward Type:

      • Select Summary if the roll forward account will be used as a parent to summarize a group of roll forward accounts.

      • Select Detail if the roll forward account will be used to record change details for a specific account.

   2. Source Account: Select the source-related account.

      Note: The source account only needs to be set when the roll forward type is set to detail.

   3. Roll Forward Account: Enter the name of the roll forward account. The name of the account is limited to 31 characters.

      Note: Detail level Roll forward account names are defaulted to the name of the account, prefixed by RF_. This can be edited if desired prior to the roll forward account being created.

   4. Description: Enter a description for the roll forward account. The description of the account is limited to 100 characters.

      Note: Detail level Roll forward account descriptions are defaulted to the description of the account. This can be edited if desired

   5. Parent: This is a read-only field to indicate if the account is a parent account.

      Note: The Roll Forward Type for a parent account can not be modified.

   6. Roll Forward Movements: A column will exist for every roll forward activity symbol in the accounts dimension (under RF_Chg). Check any roll forward movements that apply to the roll forward account, and leave unchecked any roll forward movements that do not apply to the roll forward account. For example, repayments would not apply to property, plant, and equipment, while disposals would not apply to loans.

      Note:

      • Any roll forward movement that is not checked will be protected from input by users when using the roll forward input app. For more information on the roll forward input app, see Inputting Roll Forward Change Details.
      • When the acquisitions or disposals roll forward movement is not checked then in addition to being protected, the Roll Forward Acquisitions and Disposals event will transfer the source account value from the associated cash flow dataview as populated in the Acquisition Balance Sheet Input app.

   7. Parent Account: Select or enter the name of the parent symbol to assign the account to.

      Note: The list only contains parents that already exist in the database. You can enter the name for the parent to make an account being added into a parent.

   8. Sort Order: Enter a number to define the order of the account under the parent. Accounts are sorted from low to high.

Accounts are not added to the database until you click Apply.

Deleting an account

Delete an account by selecting the row and clicking delete. The account is not deleted from the database until you click Apply.

Modifying an account

You can change the properties of an existing account:

• Change the Roll Forward Type by selecting a different value.

  Note: Account Types for parent accounts can not be changed.

• Change the Source Account by selecting a different symbol.

  Note: Roll forward movements can only be checked for detail roll forward types.

• Modify the description by editing the value in the Description cell.
• Check or un-check the roll forward movements to change which movements will be available for input for the roll forward account.

  Note: Roll forward movements can only be checked for detail roll forward types.

• Switch the parent of the account by selecting or entering a new parent name.

  Note: The parent specified must either already exist in the database or be a new account that will be added before the account being modified.

• Change the order the account appears under its parent by modifying the sort order value.

No changes are applied until you click Apply.

Applying changes

To apply changes to the roll forward accounts, click Apply.

For new rows in the table:

• Each new account will be added under the selected parent symbol.
• Each new detail account will update the AZRFSourceAccount symbol attribute according to the Source Account specified.
• Each new detail account will update the AZRFNoInput symbol attribute according to the movements checked for input.

  Note: New rows in the table where the account matches an existing account in the database, will modify the existing account.

For modified accounts:

• Any description changes will be applied.
• Any changes to the ‘Roll Forward Type’ setting will be applied.
• Any changes to the ‘Source Account’ setting will be applied.
• Any changes to the ‘Movement Accounts’ will be applied.
• If the parent account is changed, the account will be reassigned to the new parent with the specified sort order.
• Any changes to the sort order (same parent account) will be applied.

For deleted accounts:

• Each deleted account will be confirmed before deleting.
  • If confirmed, the related symbol is deleted.
  • Otherwise, the row is restored to the table.

Results:

• All actions performed are presented at the end of processing with:
  • Each row identified by its row number.
  • The action performed or the reason any error occurred.
• Any valid changes, not cancelled, are applied.

Refreshing the accounts

• Click Refresh to refresh the list of accounts.
• Click Selections to change the selected roll forward account and refresh the list of accounts.

In either case, if there are any unapplied changes, you will be prompted to apply or discard any changes that have not yet been applied.

• Choose Apply Changes to apply any changes made, then refresh the list of accounts. If there are any errors the refresh will not be performed.
• Choose Discard Changes to discard any changes made, then refresh the list of accounts.
• Click Cancel to return to the table without refreshing the list of accounts.

Importing into the accounts table

1. Click Import to import from a .csv file into the accounts table.
2. Select the file to import. See .csv file example: for import file format.
3. Select one of the following options to replace existing rows:

   1. Replace Existing Rows: If this option is checked, all rows in the table view will be cleared and replaced with the accounts in the import file.

      Note: This will only clear the accounts from the table view. It will NOT delete any accounts in the database.

   2. Do Not Replace Existing Rows: If this option is unchecked, all entries in the import file will be appended to the table view.

      Note: Any accounts that exist multiple times in the same import file will be initially duplicated in the table view. Any accounts that exist in the import file AND already exist in the table prior to import will be initially duplicated in the table view. Once you click Apply, the settings for the last instance of the duplicate account will be used.

4. Click OK. The file will be imported into the table.
5. Click Apply to save the changes.

Exporting from the accounts table

1. Click Export to export from the accounts table to a .csv file.
2. Select the .csv file to export to.

   Note: If the file selected does not currently exist, it will be created during the export process.

3. Click OK. A confirmation dialog will appear.
4. Click View File to view the exported file.

Exporting roll forward accounts

The Export option in the Manage Roll Forward dialog allows you to export roll forward accounts and their related settings from the database to a .csv file.

To export accounts:

1. For Option, select Export.
2. Select the .csv file to export to.

   Note: If the file selected does not currently exist, it will be created during the export process.

3. Select symbols to export.
4. Click OK. A confirmation dialog will appear.
5. Click View File to view the exported file.