You can scrunch your tags when rolling over a dataset to aggregate multiple line items into one line. Temporary difference activity for a single deferred balance is often entered at different times, each with a different tag.

 

For example, imported activity is tagged with an I, bridged activity is tagged with a B, manual adjustments are tagged with a M, and return to provision adjustments are tagged with a R. As a result, the deferred balance appears as multiple line items which may not be necessary to maintain.

 

Scrunch Rules

The macro aggregates the following Import Numbers Template sheets:

•#UTD# Unit Temporary Diffs

•#UATTD# Unit After-Tax Temporary Diffs

•#SATTD# State After-Tax Temporary Diffs

 

Lines are aggregated, only if the line has:

•The same deferred code (temporary difference code).

•The same current/non-current designation.

•The same beginning and ending deferred tax rates.

 

Scrunch Results

•If any of the original deferred balances are tagged with an I, the aggregated deferred balance is tagged with an I.

•If None of the deferred balances used an I tag, then the single aggregated deferred balance is assigned the tag of the first deferred balance of that aggregation when sorted by unit code, difference code, current/non-current.

 

Example Sequence

1.Roll over a 2015 dataset to a 2016 dataset. (Leaving multiple beginning balances for each temporary difference.)

2.Export the 2016 dataset.

3.Apply the Scrunch macro to generate a new import spreadsheet.

4.Create a new blank 2016 dataset.

5.Import the scrunched spreadsheet generated by the macro into the blank 2016 dataset.