To show Intercompany and Matching balances on the Intercompany Matching Report, which selection should you make?

• A. Intercompany Accounts
• B. Intercompany Plug Accounts
• C. Intercompany Partners
• D. Elimination Consolidation Dimension member

Answer: (B)

Intercompany matching relies on the plug accounts to create the balancing entries that offset intercompany transactions during consolidation. The Intercompany Matching Report is designed to show both sides of intercompany activity—the actual intercompany balances and their corresponding matching or plug balances—so you can verify that they balance. By selecting the Intercompany Plug Accounts, the report pulls in those plug entries alongside the intercompany accounts, giving you a view of both Intercompany and Matching balances in one place. Choosing Intercompany Accounts would show only the direct intercompany balances, not the matching plugs. Intercompany Partners focuses on counterparties rather than the balance view, and the Elimination Consolidation Dimension member is a broader dimension choice not specific to this report’s balance display.