Ups, looks like your DELTA Account is included in BAS(ACCOUNT)
Then add to the loops:
*WHEN ACCOUNT
*IS<> DELTA
*WHEN CATEGORY
*IS *
*REC(EXPRESSION = %VALUE% - ([CATEGORY].[V2]), ACCOUNT = DELTA, VERSION = V2)
*ENDWHEN
*ENDWHEN
same for other loops
or
*XDIM_MEMBERSET ACCOUNT AS %ACCT% = BAS(ACCOUNT)
*SELECT(%ACC%,"[ID]",ACCOUNT,"[ID]=%ACCT% AND [ID]<>DELTA"
*XDIM_MEMBERSET ACCOUNT = %ACC% // scope will be without DELTA!
Vadim