Which accounts are used to connect finer and coarser time strata?

Linked Accounts are specifically designed to connect finer and coarser time strata within financial models and planning frameworks. This connection allows for the aggregation or disaggregation of data across different time intervals, facilitating a seamless transition between levels of detail in analysis and reporting. When data needs to flow from a more detailed level (finer accounts) to a more summary level (coarser accounts), linked accounts enable this by establishing a relationship that dictates how the values should be mapped and calculated between these varying timeframes. This functionality is crucial for scenarios such as budgeting, forecasting, and variance analysis, where accurate alignment of time periods is required for cohesive financial planning.