Also called Health FSA.
Authority: Rev. Proc. 2025-32 §4.15 (opens in a new tab). Sources
The lesson that teaches this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- HSA
Components that render the terms it depends on
No component names this concept outright, but it's built from terms that components do name. These render account, period.
2Cards
Family spec3Payments
Family spec4Swaps & FX
Family spec5Ledger & tables
Family spec- TrialBalanceAll accounts with the debit=credit proof.
- PeriodPickerFiscal-aware. Never assumes January.
- FluxAnalysisPeriod-over-period explanations.
- ProfitAndLossP&L with period comparison and variance.
- ReportHeaderEntity, statement, period, basis, currency, as-of. Every figure states its basis.
- StatementTableThe shared shell: hierarchy, periods, rules.
- StatementToolbarBasis, period, comparison, currency, consolidation.
- AccountPickerShows the normal balance. Blocks non-postable accounts.
- AccountTieOutEvery BS account, proven against its evidence.
- ChartOfAccountsHierarchy, statement mapping, unsupported-account flags.
- AccountRegisterGL detail with a running balance.
- DimensionPickerEntity always required; renders what the account demands.
- RevenueWaterfallDeferred balance recognizing by future period.
11Payables (AP)
Family spec12Close, controls & consolidation
Family specAlso in Benefits
Defined in Lexicon. This page is generated from that document, so the two can't disagree.