This calculation script does a default calculation and then a two-pass calculation:
CALC ALL; CALC TWOPASS;
Essbase calculates the dirty data blocks in the database and marks all the data blocks as clean. Essbase then needs to recalculate the members tagged as two-pass in the dimension tagged as accounts. However, Essbase does not recalculate the specified data blocks because they are already marked as clean. The calculation results are not correct.
You can calculate the correct results by disabling Intelligent Calculation for the two-pass calculation.