Acct 411- Temporal Current

Temporal- Sales

Average

Temporal - COGS

Below

Temporal - Depr

Historical

Temporal - Other expenses

Average

Temporal - Gain/Loss

Historical

Temporal - Beg Inv

4th Quarter rate, previous year

Temporal - Purchases

Average

Temporal- End inv

4th quarter rate, current year

Temporal - Cash, Ar

12-31

Temporal - Inv

4th quarter, current year

Temporal - Equipt, Acc Depr

Historical

Temporal - AP/NP

12-31

Temporal - C/S,, APIC

Historical

Temporal - Dividends

Historical

Temporal

Us perspective

Income effect

remeasurement

G/L

Flow-> B/S-> IS

Current- Sales

Average

Current- COGS

Average

Current- Depr

Average

Current- other expenses

Average

Current- gain./loss

Historical

Current- Cash, ar

12-31

Current- Inv

12/21

Current- Equip, Acc depr

12/31

Current- ap, np

12/31

Current- c/s, APIC

Historical

Current- DIV

Historical

Current Rate

Foreign perspective

Flow->I/S->b/s->Plug to bs

No income effect

Cumulative translation, part of s/e