The default ledger account categories and the analysis cubes that are provided with Microsoft Dynamics AX are designed to work together. Keep the following considerations in mind if you want to make changes to either the default ledger account categories or the analysis cubes:

You cannot delete the default ledger account categories.
Use care if you change the name of a default ledger account category. If the new name means something different than the default value, key performance indicators (KPIs) that use data from that ledger account category might show incorrect data. For example, if you change the name of ledger account category 1 from Cash to Cost of Goods Sold, KPIs that use that account category will continue to use account category 1 as if it contains the Cash amounts.
You can add ledger account categories. To incorporate data from the ledger account categories into KPIs and other calculated measures, you must also revise the relevant calculations.

The following sections provide information about the default ledger account categories and the KPIs and calculated measures that use them.

Default ledger account categories

Reference ID	Account category	Description	Typical account type
1	CASH	Cash	Balance sheet
2	CASHEQUIV	Cash Equivalents	Balance sheet
3	SHORTTERMINVEST	Short Term Investments	Balance sheet
4	AR	Accounts Receivable	Balance sheet
5	INV	Inventory	Balance sheet
6	NOTESREC	Notes Receivable	Balance sheet
7	WIP	Work in Process	Balance sheet
8	PREPAIDEXP	Prepaid Expenses	Balance sheet
9	OTHERCA	Other Current Assets	Balance sheet
10	LONGTERMINVEST	Long Term Investments	Balance sheet
11	PPE	Property Plant and Equipment	Balance sheet
12	ACCUDEP	Accumulated Depreciation	Balance sheet
13	INTANASSET	Intangible Assets	Balance sheet
14	OTHERASSET	Other Assets	Balance sheet
15	AP	Accounts Payable	Balance sheet
16	NOTESPAY	Notes Payable	Balance sheet
17	CURRENTMATLTD	Current Maturities on Long Term Debt	Balance sheet
18	TAXPAY	Taxes Payable	Balance sheet
19	INTPAY	Interest Payable	Balance sheet
20	DIVPAY	Dividends Payable	Balance sheet
21	LEASEPAY	Leases Payable (Current)	Balance sheet
22	SINKPAY	Sinking Fund Payable (Current)	Balance sheet
23	OTHERCURLIA	Other Current Liabilities	Balance sheet
24	LONGTERMDEBT	Long Term Debt	Balance sheet
25	COMMONSTOCK	Common Stock	Balance sheet
26	PREFERREDSTOCK	Preferred Stock	Balance sheet
27	ADDPAIDINCAPCOM	Additional Paid in Capital – Common	Balance sheet
28	ADDPAIDINCAPPREF	Additional Paid in Capital – Preferred	Balance sheet
29	RETEARN	Retained Earnings	Balance sheet
30	TREASTOCK	Treasury Stock	Balance sheet
31	COMMONDIV	Common Dividends	Not included in KPIs
32	PREFERREDDIV	Preferred Dividends	Not included in KPIs
33	SALES	Sales	Profit and Loss
34	SALERETDIS	Sales Returns and Discounts	Profit and Loss
35	COGS	Cost of Goods Sold	Profit and Loss
36	SELLEXP	Selling Expense	Profit and Loss
37	ADMINEXP	Administrative Expense	Profit and Loss
38	MANUEXP	Manufacturing Expense	Profit and Loss
39	TANDEEXP	Travel and Entertainment Expenses	Profit and Loss
40	PROJEXP	Project Operation Expense	Profit and Loss
41	SALARYEXP	Salaries Expense	Profit and Loss
42	OTHEREMPEXP	Other Employee Expenses	Profit and Loss
43	INTEXP	Interest Expense	Profit and Loss
44	TAXEXP	Tax Expense	Profit and Loss
45	DEPREXP	Depreciation Expense	Profit and Loss
46	INCTAXEXP	Income Tax Expense	Profit and Loss
47	OTHEREXP	Other Expenses	Profit and Loss
48	OTHERINC	Other Income	Profit and Loss
49	CHRNOTUSEWORKCAP	Charges not using working capital	Not included in KPIs
50	REVNOTPRODWORKCAP	Revenues not producing working capital	Not included in KPIs
51	GAINLOSSASSET	Gain/loss on asset disposal	Profit and Loss
52	AMORTINTAGASSET	Amortization of intangible assets	Profit and Loss
53	STATISTICAL	Statistical Accounts	None

KPIs and calculated measures that use default ledger account categories

Measure or KPI	Type	Ledger account category reference ID
COGS	Calculated measure	35
Sales	Calculated measure	33
Sales Returns and Discounts	Calculated measure	34
Total Payables	Calculated measure	15
Total Receivables	Calculated measure	4
Accounts Payable Turnover	KPI	5, 15, 35
Accounts Receivable Days Outstanding	KPI	4, 30, 33
Accounts Receivable Turnover	KPI	4, 33-34
Average Collection Period	KPI	4, 33
Average Days Delinquent	KPI	4, 33-34
Average Days to Pay	KPI	5, 15, 35
Best Possible Days Sales Outstanding	KPI	4, 33-34
Cash Position	KPI	1-2
Cash Ratio	KPI	1-2, 15-23
Collection Effectiveness Index	KPI	4, 33-34
Cost of Goods Sold	KPI	35
Current Ratio	KPI	1-9, 15-23
Debt to Equity	KPI	15-30
Debt to Total Assets	KPI	1-24
Gross Profit	KPI	33-35
Gross Profit Margin	KPI	33-35
Inventory Turnover	KPI	5, 35
Net Income	KPI	33-48
Quick Ratio	KPI	1-4, 6, 15-23
Return on Total Assets	KPI	1-14, 33-48, 51-52
Revenue Budget Variance	KPI	33-34, 48, 51
Times Interest Earned	KPI	33-43, 45, 47-48, 51-52
Total Expenses	KPI	35-47, 51-52
Total Revenue	KPI	33-34, 48, 51

Default ledger account categories

KPIs and calculated measures that use default ledger account categories

See Also