MA.7:0 - Use this when

Use this pattern when a cost, margin or other account differs from a comparison value and the explanation could change a response. Begin with the actual difference before attributing it to performance.

The pattern governs an explanation of an accounting difference. It returns a comparable basis, an adequate decomposition and supported or unresolved explanations of the causes that matter.

Use an adequate existing explanation directly. A small immaterial difference need not trigger a wider investigation unless another obligation requires it.