Which configuration option is NOT mentioned as an available Time Period in FCCS development?

• A. 12-month only
• B. 12-month and 13-month
• C. 12-month, 13-month and 14-month
• D. Any number of months

Answer: (A)

In FCCS development, Time Periods define how many months the planning and consolidation horizon will cover. The documented configuration options describe horizons that extend beyond a strict 12-month year, such as 12-month plus an extra month (13 months), or 12-month plus two extra months (14 months), and even flexible horizons described as any number of months. Because a horizon of only 12 months isn’t listed as a supported configuration option, it isn’t mentioned as an available Time Period. Therefore, this option is the one that doesn’t appear in FCCS development configurations. The other horizons—13 months, 14 months, or a flexible month count—are consistent with how FCCS models accommodate closing adjustments and reporting across extended periods.