Yearly average calculation

Hi,
It may sound like trivial but I can't find the way to compute a yearly average considering only on the months that have data.
Considering the fact that I need to store this yearly average, I have to use a script logic.
Here is what I have tried but to no avail:
*CALC_EACH_PERIOD
*WHEN ACCOUNT
     *IS #INCOMETAXPERCCUM
          *REC(TIME=NEXT)
     *IS #COUNT
          *REC(TIME=NEXT)
     *IS INCOMETAXPERC
          *REC(EXPRESSION=1,ACCOUNT=#COUNT,TIME=NEXT)
          *REC(ACCOUNT=#INCOMETAXPERCCUM,TIME=NEXT)
     *REC(EXPRESSION=(%VALUE%GET(ACCOUNT=#INCOMETAXPERCCUM))/(1GET(ACCOUNT=#COUNT)),CATEGORY="%CATEGORY_SET%", TIME="OPE.PLAN")
*ENDWHEN
When I check the debug log, I notice that the two temporary variables #INCOMETAXPERCCUM and #COUNT are only computed for the first member that is included in my ENTITY memberset but not for the others. Besides, it does not cumulate as I would expect it would.
Any idea what I am doing wrong?
Thanks in advance,
Regis

Hi Nilanjan,
I need to compute a yearly average of an income tax percentage that is captured at monthly level. The result goes onto a special time period member called OPE.PLAN
My time dimension looks like this:
2008.TOTAL
     2008.Q1
          2008.JAN
          2008.FEB
PLAN.TOTAL
     PLAN.Q
          PLAN.OPE
          PLAN.2011
          PLAN.2012
          PLAN.2013
We are building a long-term plan which projects a reference year (2008 in this case) to 25+ years. We "annualize" all accounts and assumption drivers such as income tax rate... on this period PLAN.OPE which becomes the period of reference when projecting.
The issue is that the income tax rate may not have been input on each month of 2008. So when we calculate the yearly average, we should basically divide the sum of all income tax rates for months that have an income tax rate divided by the number of months that have an income tax rate.
Example:
2008.JAN     2008.FEB     2008.MAR     2008.APR     2008.MAY     2008.JUN...     2008.DEC
15%               15%               15%                                             12%               12%
Assume that the income tax rate from 2008.JUN to 2008.DEC is 12%. There is no income tax rate on 2008.APR and 2008.MAY
So when I compute the yearly average of income tax rate I should do this: (15151512...+12)/10
Does it make sense?
Thanks,
Regis

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Yearly average calculation

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