Explanation/Reference:
B: The variance reporting calculation requires that any item that represents an expense to the company must have an expense reporting tag.
Essbase provides two variance reporting properties: expense and non-expense. The default is non- expense.
Variance reporting properties define how Essbase calculates the difference between actual and budget data in members with the @VAR or @VARPER function in their member formulas.
D: Expense reporting is tagged to the accounts dimension such that variance, profit etc.
Member will not show the negative value when we calculate it.
Note: The first, last, average, and expense tags are available exclusively for use with accounts dimension members.