Financial reporting · The close calendar · Element
The sequence
The steps of the close, in order, with who does each.
The part
What it is
Mapping the close reveals that most of the elapsed time is waiting for one input, usually from outside finance.
Steps that can run in parallel usually are not, because the sequence was inherited rather than designed.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.