Accounting Treatment Method Dimension A dimension to describe the various accounting treatment methods used in financial reports Applied Applied refers to the monetary amount applied in the current reporting period for example, Capital Gains Tax (CGT). A capital loss can be incurred and applied in the current reporting year in order reduce overall capital gains Unapplied Unapplied refers to the monetary amount unapplied in the current reporting period for example, Capital Gains Tax (CGT). A capital loss can be incurred and unapplied in the current reporting year in order reduce future capital gains