Calculation rules: result accounts
Definition¶
The result accounts are calculated automatically, based on the balance sheet net result and the P&L net result. Dedicated control groups and calculation logics are used to complete this calculation.
IMPORTANT: balance sheet (BS) control groups and calculation logics are only generated if the system is set to manage the BS net result balanced with the P&L net result.
Note: the generic result accounts shown in the Result accounts page are used by default.
Control groups for result accounts¶
To calculate the result accounts, the system generates the following system control groups:
| Control group | Function |
|---|---|
| $PL_"Rule set code" | This checks that the profit and loss is balanced, i.e. that the result account is the sum of all the normal P&L, with a changed sign. |
| $RESFLOW_"Rule set code" | This checks that the balance sheet result accounts and the balance sheet result variation (including the effect of the current year) contain the same amounts. |
| $RESULT_"Rule set code" | This checks that the balance sheet result accounts and the P&L result are the same. |
| $BS_codice set | This checks that the balance sheet is balanced, i.e. that the balance sheet result account is the same as the sum of all the normal balance sheets, with a changed sign. |
For further details about how these control groups are generated, please refer to Creation of control groups to generate result accounts.
Calculation logics for result accounts¶
To calculate the result accounts, the system generates the following calculation logics:
| Calculation logic | Function |
|---|---|
| $PL_RESULT_"Rule set code" | This calculates the P&L result account as the sum of all the P&L. |
| $BS_RESULT_"Rule set code" | This calculates the balance sheet result account, the amount of which is the same as the P&L result account. |
| $BS_RESULT_FLOW_"Rule set code" | This copies the amount of the effect of the year from the balance sheet result account amount to the variation account. |
For further details about how these calculation logics are generated, please refer to Creation of calculation logics to generate result accounts.
How result accounts are used in processes¶
The generic result accounts shown on the Result accounts page are used by default. To use other sets of result accounts for specific processes, the override must be enabled when the calculation logics are being defined.