Straight Line
Description
The Straight Line function determines and uses the historical (constant) growth rate for the calculation of business figures.
Using this Function
Syntax
In the Control File, the Straight Line function is called up as follows:
[account] = Straight line
[account] = Straight line based on [reference_account]Parameters
[account]
Business figure for which the value should be calculated.
This must be contained in the following input data: Input Files | Financial-Data
{based on} [referenceAccount]
Optional parameter; denotes the business figure with the historical growth rate of which the calculation is to be performed.
This must be included in the following input data: Input Files | Financial-Data
If this parameter is not transmitted, the calculation is made based on the business figure for which the value should be calculated (see [account]).
Examples
The examples below are based on the following historical data:
31/12/2022:
value of the business figure [100]: 25,000.00
value of the business figure [200]: -12,000.00
31/12/2023:
value of the business figure [100]: 35,000.00
value of the business figure [200]: -14,000.00
Example 1
[100] = Straight linedetermination of the historical growth rate: (30,000.00 - 25,000.00) / 25,000.00 = 20%
calculation for 31/12/2024:
new value of the business figure [100]: 30,000.00 * 1.2 = 36,000.00
calculation for 31/12/2025:
new value of the business figure [100]: 36,000.00 * 1.2 = 43,200.00
calculation for 31/12/2026:
new value of the business figure [100]: 43,200.00 * 1.2 = 51,840.00
Example 2
[200] = Straight line based on [100]determination of the historical growth rate of the business figure [100]: (30,000.00 - 25,000.00) / 25,000.00 = 20%
calculation for 31/12/2024:
new value of the business figure [200]: -14,000.00 * 1.2 = -16,800.00
calculation for 31/12/2025:
new value of the business figure [200]: -16,800.00 * 1.2 = -20,160.00
calculation for 31/12/2026:
new value of the business figure [200]: -20,160.00 * 1.2 = -24,192.00