The Account dimension, the seeded spine
FCCS ships the skeleton of a balance sheet and makes the engine navigate by it. Your chart of accounts hangs on that skeleton. Know which bones are load-bearing and the application behaves; move one and the numbers quietly change.
Every cell in a consolidation cube answers several questions at once, and each dimension carries one of them. This page is the question of what kind of money a number is. How it consolidates lives on the Consolidation page, what happened to it this period on Movement, and the whole reference is mapped on the FCCS index.
◆ The load-bearing members— the seeded spine by family, and what breaks when each is disturbed.
| Family | The members, and why they are load-bearing |
|---|---|
| The balance sheet top | FCCS_Total Balance Sheet with FCCS_Total Assets, FCCS_Total Liabilities, and FCCS_Total Equity beneath it, and FCCS_Balance as the out-of-balance check. The engine's map of what a balance sheet is. Your accounts go under these anchors, never beside them. |
| The retained earnings family | FCCS_Retained Earnings holding FCCS_Retained Earnings Prior, FCCS_Net Income, and FCCS_Owners Income, with the system member FCCS_REC_OBFXCTA computing the opening balance and FX. The known trap lives here: if the net income hierarchy is restructured out of retained earnings, period one stops rolling over, silently. |
| The CTA family | FCCS_CTA, and on the comprehensive income side FCCS_CICTA under FCCS_Total Other Comprehensive Income with its own system member. CTA is computed as the sum of FX on historical accounts under the balance sheet top, so this family plus your rate types is the whole CTA story. |
| Where your accounts live | Under the seeded anchors, in your own branches. Custom formula members go in separate hierarchies outside the seeded tree, and every seeded member can carry an alias so the business sees its own words while the engine keeps its map. |
◆ The three properties that drive everything— account type, rate type, and the intercompany tags. Most wrong numbers trace to one of these.
| Property | What it controls |
|---|---|
| Account type | Asset, liability, equity, revenue, expense. It sets sign behavior and whether the account flows through the balance or the income statement, which is why an account typed wrong produces numbers that are right in isolation and wrong in every rollup. |
| Rate type | How the account translates: income statement accounts at the average rate, balance sheet at the closing rate, equity and other designated accounts at historical. CTA is built from the FX on the historical ones, so a wrong rate type on an equity account is the classic reason CTA stops calculating. |
| The intercompany and plug tags | Accounts tagged as intercompany participate in eliminations; the ones also tagged as plugs receive the balancing side. Untagged intercompany accounts simply never eliminate, no error, no warning, just a group number that is too big. Tag at creation, audit quarterly. |
In the owned star, this dimension flattens into dim_account: member names as keys, aliases as labels, the hierarchy as level columns, and account type and rate type carried as attributes, so the warehouse can band a statement or explain a CTA movement without asking the cube. Member names and behavior verified against Oracle's documentation and the consolidation troubleshooting reference, July 2026.
- seeded spine
- The FCCS_ account skeleton the application ships with. The engine navigates by it.
- load-bearing member
- A seeded member the calculations read by position. Moved, it breaks things silently.
- account type
- Asset, liability, equity, revenue, expense. Sign and statement flow.
- rate type
- Average, closing, or historical translation. The historical ones build CTA.
- plug account
- The tagged account that receives an elimination's balancing side.
- alias
- The display name. Change it freely; the member name and position stay the engine's.