VB.NET Rules - For Better Performance

Hi cbriscoe great reminder! 
While refactoring, consider also using short-circuit operators when optimizing code for efficiency.  In this case, if HasChildren() evaluates true, there's no need to check if isLocalCurrencyForEntity is also true, 'AndAlso' provides the short-circuit to skip the unnecessary second evaluation.:

If Not api.Entity.HasChildren() AndAlso api.Cons.IsLocalCurrencyForEntity() Then
    api.Data.Calculate("A#28100:F#None:I#None = RemoveZeros(A#69000:F#EndBal_Plan:I#Top)", "O#Top.base", "U2#TopProducts.base")
End If

When setting these up, if you know which part of the If will most likely evaluate false, put that at the far left of the If statement where it will get looked at first by the IF.  E.g. if isLocalCurrencyForEntity is false more than HasChildren, evaluate it first (furthest left).

Personally I'm willing to give up a tiny bit of performance for increasing readability:

Dim isBaseEntity as Boolean = Not api.Entity.HasChildren()
Dim isLocalCurrency as Boolean = api.Cons.IsLocalCurrencyForEntity()

If isBaseEntity AndAlso isLocalCurrency Then
    api.Data.Calculate("A#28100:F#None:I#None = RemoveZeros(A#69000:F#EndBal_Plan:I#Top)", "O#Top.base", "U2#TopProducts.base")
End If