The Working Trial Balance and Trial Balance reporting events group the core ledger balance activities using the custom/granular ledger account instead of a core account to display one record for given ledger accounts. In order for the Working Trial Balance and Trial Balance reports to display these custom ledger accounts and roll balances up into the correct ledger categories, you need to create your own custom ledger profiles that allow custom ledger accounts to be displayed in the appropriate ledger category.

The Ledger Subledger (LSL) Reconciliation report rolls up holding term balances of long term, short term, and cash equivalent into a single value on the ledger side, which you can compare to the value on the subledger side This report retrieves subledger data at the position level, and retrieves ledger data at a more granular lot level.

About the Ledger Granularity Reclass Report

The Ledger Granularity Reclass report allows you to track changes to ledger granularity rules and the effect of ledger account reclassifications on ledger balances (From and To accounts, and balances). You can use the Ledger Granularity Reclass Report panel to run the report.

When you change or delete a custom granularity rule, the core-to-custom account mapping changes as well (after you run the Custom Granularity Reload process). The rule change may involve an update to a Security Grouping rule (by adding or removing a security from the grouping), or a change to a Processing Security Type rule (for example, breaking out DBIBFD by market sector description instead of by Federal tax indicator). The Ledger Granularity Reclass report, which you can run at the entity or security level and for a range of days, provides the following two rows of information for every change to the custom granularity account:

• Accounting date, balance amount, security information, and custom account for the day prior to a granularity rule change

• Accounting date, balance amount, security information, and new custom account for the day of the granularity rule change

Ledger Granularity Reclass Report Example

The following example illustrates how the Ledger Granularity Reclass report tracks changes to ledger granularity rules and the effect of ledger account reclassifications on ledger balances. It assumes you have set up custom granularity rules based on security groupings.

Entity ABC with accounting basis USTAX owns Apple Computers, security alias 12345. On 1/2/2013 Apple Computers was added to a security grouping called Domestic Equities (grouping number 380), and the Cost of Investment ledger account (1010000100) was mapped to the following account: 1010000111 – Cost of Investments – Equities. The balance on 1/2/2013 was $20,350. On 1/4/2013 a purchase caused the balance to jump to $35,350.

On 1/5/2013 you determine that Apple Computers should be in a different security grouping (Tech securities, grouping number 324), with a Cost of Investments mapping to 1010000222 – Cost of Investments – Tech. You move Apple Computers to the new grouping, and a new buy creates a balance of $42,540 for 1/5/2013.

When you run the Ledger Granularity Reclass Report for 1/1/2013 to 1/5/2013, the report shows the following breakdown. 

There are two reclass entries in this example. First, on 1/2 the Cost account was mapped to a security grouping with a different custom account. Second, on 1/5 the security grouping was updated with a new custom account mapping. In both instances the report shows the balance both the day before and the day of the change, along with the From and To accounts.

The actual report results provide greater detail than shown in this example. The report provides the prior and current ledger account name and number as well as the prior and current ledger balance. A sample report follows.