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The VIE analysis tool can be used evaluate either the entire entity as a whole, or a silo of a VIE. A silo of a VIE is effectively a stand-alone VIE (i.e., a VIE within a VIE). Since there are some differences between the analysis of an entire entity and that of a silo, the answer to this question will take the analysis to the appropriate branch.

A silo should only be evaluated after you have determined that the silo’s host entity is a VIE. In other words, you should have already evaluated the entity as a whole first before evaluating the entity’s silos. A silo of an entity that is not a VIE does not require evaluation.

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