Which statement explains why data would not be the same for the Consolidation dimension members FCCS_Entity Input and FCCS_Proportion?

• A. The level zero descendants of the entity have data.
• B. An ownership percentage other than 100 was entered.
• C. The entity is intercompany.
• D. The currency translation method is Average Rate.

Answer: (A)

In FCCS, data for a consolidated entity can be sourced in two ways: one path uses the actual values entered for the entity (Entity Input), while the other path applies ownership percentages to the data (Proportion) before combining it up the consolidation chain. When the level zero descendants (the leaf entities) have data themselves, the two paths treat that data differently. The Entity Input path carries the raw values from those leaves up without weighting, whereas the Proportion path weights each leaf’s data by its ownership share before summing. Because those two methods apply the leaf data in different ways, the resulting totals will not be the same.

The other options don’t consistently explain why the figures would diverge. An ownership percentage other than 100% could cause a difference, but if all ownerships were 100%, the values would match, so it isn’t a universal explanation. Intercompany status affects eliminations rather than the fundamental sourcing of data between these two members, and the currency translation method influences translation rules, not the direct comparison between Entity Input and Proportion within consolidation.