Figure 3 shows a graphical representation of the calculation in a hierarchy list. A descriptive list similar to MS Windows Explorer’s presentation of nested folders. A calculation contains extended links that expresses inter-concept relationships. For example, there is a relationship between “cash and balances due from depository institutions” and “interest-bearing balances” where “interest-bearing balances” sums up to “cash and balances due from depository institutions”. Calculation arcs define how concepts relate to another for calculation purposes.