G_L Operations – Inputs and Outputs

Inputs
Indices assignment for input transactions is performed by assigning indices to balance transaction of the relevant non-monetary account (depending on account characteristic type) and credit and debt balanced transactions of monetary accounts.
You can not assign indices for transactions excluded from inflation and calculation.
When finding price indices of input transactions, price indices of transaction month and the previous month are added and averaged for input transactions of non-monetary accounts (debt or credit) and all transactions of non-monetary accounts (debt and credit).
For example, indices assignment for input transactions of the following transaction is performed as below:
100 (monetary)
150 (non-monetary (debt))

• (1000+1100)/2 = 1050
  • (1100+1200)/2 = 1150
    • (1200+1300)/2 = 1250
      G/L Operations-Outputs
      When assigning price indices to output transactions, weighted average of the relevant input transactions is calculated.
      As you can see in the example above, input transactions related to the output transaction dated 08.08.2002 are as below in respect of months:
      

      A0

      A1

      A2

      A3

      A4

      A5

      A6

      A7

      A8

      A9

      A10

      A11

      A12

      A13

      2400

      100

      
      (A7: July, A8: August)
      Since price indices defined according to months are as below,
      

      January	February	March	April	May	June	July	August	September	October	November	December
      1000	1100	1200	1300	1400	1500	1600	1700	1800

      
      output transaction indices will be calculated as it is shown below:
      F.E (July): Indices of input transaction in July
      F.E (august): Indices of input transaction in August
      ((1/F.E (July)*2400) + ((1/F.E (august)*100)
      1/F.E = 2400 + 100
      When calculating price indices of input transaction in July, average of indices in June and July is calculated. Indices of input transaction in August will be equal to the indices total of July and August months. So,
      F.E (July) = (1500+1600)/2 = 1550
      F.E (August) = (1600+1700)/2 = 1650
      ((1/1550)*2400) + ((1/1650)*100)
      1/F.E = 2400 + 100
      F.E. = 1557, 55