Percentage of journal entry line items that are intercompany

This measure calculates the percentage of journal entry line items that are intercompany. An intercompany transaction represents a due to/due from balance between separate business units of the same organization. Intercompany sales transactions are eliminated for consolidated reporting purposes. A journal entry line item is a single transaction line in a journal entry. For example, when a journal entry is used to record a receipt of cash, the debit to cash and the credit to accounts receivable are each separate line items. They would count as two journal entry line items. This Supplemental Information measure is intended to help companies evaluate additional variables related to the activity "Process journal entries".