account type for essbase account member set
in ERP, there are A,L,O,R,E, etc. (can find gl_code_combinations table)
for R,E account, period_net_dr/period_net_cr will be set to 0 for each new period (transfer to other account in closing period)
for A,L,O, period_net_dr/period_net_cr are transfered to begin_balance_dr/begin_balance_cr, and set to 0 in the new period.
due to this character, R,E account member are in default for time-balance;
while A,L,O accounts are LAST for time-balance.
for a balance sheet cube, if net income not transfer to retained earning in
every period, you'll notice that A=L+O formula not work
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