| time base and exposure to inflation variant (FI) |
A system object, in Inflation Accounting, that instructs the system how often to adjust any given item for inflation, and how to adjust items posted partway through a given interval.
Assume you are required to adjust your assets for inflation every half-year, and to treat new assets as if you posted them on the last day of the half year. You define a TBE variant to this effect.
You acquire a new asset on 16 May. When you adjust your accounts for inflation on 30 June, the TBE variant instructs the system to treat the asset as if you posted it on 30 June.
On 31 December, however, the asset is subject to a full six months' inflation.