| Subject | English | Spanish |
| comp., MS | derivation rule | regla de derivación (A rule to determine a classifier for classifying the financial consequences of an accounting event) |
| comp., MS | dimension derivation rule | regla de derivación de dimensión (A rule to determine a ledger dimension for classifying the financial consequences of an accounting event) |
| comp., MS | main account derivation rule | regla de derivación de cuenta principal (A rule to determine a main account dimension for classifying the financial consequences of an accounting event) |