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"But somehow I'm getting a value of 140 in my result account".
That's due to the -40 in "[100 - (10 - 20 + 20) - 40 + 10]" being added instead of subtracted, as two minuses make a plus.
Search for "Account Type Behavior" in the Admin Guide and you'll see a table that shows you how account types roll up into parents. Eg if a parent account is revenue, a child expense account will be subtracted. The signing conventions in the system don't matter. What does matter is the account type, which tells HFM how to aggregate children up to a parent to keep the debits and credits in balance.
If the hierarchy doesn't give you the desired result, you'll have to set the Result account to a base member so that you can run a calculation on it.