The Consolidation dimension, the conveyor belt
How a subsidiary's number becomes the group's number, one member at a time, auditable at every step. This dimension is the audit trail the old consolidation spreadsheets never had.
Every cell in a consolidation cube answers several questions at once, and each dimension carries one of them. This page is the question of how a number consolidates. What kind of money it is lives on the Account page, what happened to it this period on Movement, who sat on the other side on Intercompany, and the whole reference is mapped on the FCCS index.
◆ The belt, member by member— what each seeded member holds, verified against Oracle's dimension reference.
| Member | What it holds |
|---|---|
| FCCS_Entity Input | The entity's own loaded data, the standalone trial balance as it arrived, plus any member-formula logic. The starting point of everything. |
| FCCS_Proportion | The input multiplied by the consolidation percentage for that parent and child. A wholly owned subsidiary shows the full amount; a forty percent proportional entity shows forty. |
| FCCS_Elimination | The entries the consolidation rules generate, intercompany eliminations, the plug postings, and the configurable rules' output. The member you open when a group number needs explaining. |
| FCCS_Contribution | Proportion plus Elimination, the netted amount the child passes to its parent. |
| FCCS_Entity Consolidation | Parent entities only, the sum of the children's contributions. The group number lives here. |
| The two adjustment members | Parent-only entries the system generates when ownership structures merge or methods change mid-hierarchy, elimination and proportion adjustments. Rarely populated, and when they are, that is the story of an ownership change. |
◆ How an elimination actually posts— the two-sided entry, the plug, and the walkthrough with numbers.
The system's first rule is a reverse proportionalization: it posts the source amount negatively, multiplied by the lower of the entity's and the partner's consolidation percentage, and posts the balancing entry to the plug account, both inside Elimination. When the receivable and the payable both arrive at the first common parent, matched amounts net to zero, and whatever does not match sits in the plug, which is exactly the number the matching report chases.
| Step | Amount | Where |
|---|---|---|
| Subsidiary sells 100 to a partner owned at eighty percent | 100 | FCCS_Entity Input |
| Proportionalized at the entity's own percentage, wholly owned | 100 | FCCS_Proportion |
| Eliminated at the lower percentage, eighty | -80 | FCCS_Elimination, plug carries the offset |
| Passed to the parent | 20 | FCCS_Contribution |
The audit trio is entity, account, and intercompany partner: with those three, any elimination decomposes to the transactions behind it. For the warehouse, the consolidation member is a dimension column on the consolidated fact, export Contribution for group reporting and Entity Input for local, and never sum across consolidation members, they overlap by design and the sum is a double count. The belt lands in the owned star like every other dimension, flattened from the metadata export.
- the belt
- Input, proportion, elimination, contribution. The path every number walks.
- consolidation percentage
- The ownership-driven share applied at proportion. Effective-dated in ownership management.
- plug account
- Where the balancing side of an elimination posts. Unmatched intercompany lives here.
- first common parent
- Where a pair's eliminations meet and matched amounts net to zero.
- the audit trio
- Entity, account, partner. Enough to decompose any elimination.