Which of the following values cannot be changed after a subsidiary has been created?

The correct answer is that the currency value cannot be changed after a subsidiary has been created. In NetSuite, the currency assigned to a subsidiary is foundational to its financial reporting and transactions. It determines how all financial data is processed for that subsidiary, including invoices, payments, and financial statements. Because the currency is integral to the structure of the subsidiary and its accounting operations, changing it could lead to significant discrepancies and complications in financial reporting. Therefore, once a subsidiary is established and the currency is set, it remains fixed to ensure consistency in financial transactions and reporting.

In contrast, other attributes, such as department, location, and transaction type, are typically adjustable post-creation, allowing for operational flexibility as business needs change. Departments and locations can be modified to reflect the shifting structure of a business, and transaction types can be updated to accommodate new processes or reporting requirements. This ability to adapt certain aspects of a subsidiary while maintaining the integrity of the currency value underscores the importance of having a stable currency designation in financial systems.