Accounts like receivables (or payables), may contain amounts due from (or to) related parties (like other companies belonging to the same group), as well as other third party debtors (or creditors). We usually brake the total amount of such accounts by utilizing the ICP dimension. The 3rd party part of the account balance goes to the [ICP None] member and the related party balances go to the proper ICP member of the same dimension. Then the total balance of the account is summarized in the [ICP Top] member, which may be viewed as the "Gross" account amount. Then the amount "Net of ICPs" is the one excluding all intercompany partner amounts -i.e. the amount in [ICP None].