OPTION 1:

*XDIM_MEMBERSET L_SCOPE= S_NONE

*XDIM_MEMBERSET L_CATEGORY=Actual
*XDIM_MEMBERSET L_SCOPE=S_NONE
*XDIM_MEMBERSET L_DATA_SRC=SYSTEM_INPUT
*XDIM_MEMBERSET L_RE_CURRENCY=LC
*XDIM_MEMBERSET L_INT_CO=I_NONE
*XDIM_MEMBERSET L_FLOW=CLOSING
*XDIM_FILTER L_ACCOUNT = [L_ACCOUNT].properties(ACCTYPE='EXP')
*FOR %T%=%TIME_SET%
*XDIM_MEMBERSET TIME=TMVL(-1,%T%),%T%
*WHEN TIME
*IS %T%
*REC(EXPRESSION=%VALUE%,L_FLOW=PERIODIC)
*IS TMVL(-1,%T%)
*WHEN TIME.PERIOD
*IS <>DEC
*REC(EXPRESSION=-%VALUE%,TIME=%T%,L_FLOW=PERIODIC)
*ENDWHEN
*ENDWHEN
*NEXT