Differences in Accounting Reporting for Credits

Why the Calling VAT and revenue amounts for UK credits (VAT category 8575, GBP, SystemAccountId = 3010, 2026-06-10) differ between sources.

Results

Source	Credits
Finance query on SystemAccountTransaction	2436.668600 (calling buckets: 1219.783100)
AccountingEuVatReportAggregated explore	2436.668600 for credits, but Looker groups all SystemAccountIds into 4965.436800
AccountingEuVatReport explore	124.898600

Causes

Aggregated model: the numbers match the source query, but the dbt model and explore have no SystemAccountId breakdown, so a total mixes accounts.

AccountingEuVatReport: the "new world credits buckets" branch keeps only transactions whose Reference exists on SystemAccountId = 2616, through an inner join on the system_account_transaction_2616 CTE. Changing it to a left join returns 2436.668600, matching the other sources.

The reason: VAT was not booked or charged for calls made with Credits after the 2026-01-20 migration to Ledger. 8575 is a duplicate UK VatCategory that does not explicitly point at a VatPercentage. The VAT calculation was reversed for all VAT calls with Credits, so revenue is lower and VAT is higher for the period. The number of References on 2616 dropped from January:

select *
from dw4_prod.dbt."SystemAccountTransaction"
where "TransactionTime" >= '2025-12-01'
    and "ReferenceTypeId" = 1
    and "SystemAccountId" = 2616
    and "VatCategoryId" = 8575
    and "CurrencyCode" = 'GBP';

Open items

• Add SystemAccountId granularity to AccountingEuVatAggregated and AccountingEuVat, without changing granularity in other reporting
• Decide whether to keep or remove the inner join on 2616