Classic Income Statement (Added Value and Costs by Nature)
The Classic Income Statement is an additional scheme to the Management Income Statement; the Classic CE shows, before the EBITDA, the following 3 items of the civil balance sheets which, in the Income Statement scheme (Management), are reclassified as costs (fixed or variable), namely:
Cost of Staff
Costs for Services
Costs for Benefits of Third Party Assets
The Classic CE scheme is very useful in cases where:
the source is a statutory financial statement
the analyst is not interested in (or does not have enough information to) differentiate between fixed and variable costs
The three items are automatically intercepted and reclassified during the source import phase in the following cases:
The source is a standard civil balance sheet in XBRL, XML, XLS format
The source is a Zucchetti OMNIA O AGO pdc
The source is an L1 or L3 Leanus model
The reclassification has already been saved in Leanus and recalled
For other Sources, it will show * N / A (not available).*
In order to keep the value of theEBITDA of CE Gest.le (main diagram) with the Classic CE, any difference is reported in the balance X - Other Characteristic Management and the symbol appears in correspondence with the three cost items N / A, i.e. Not Available.
In this case, the user can intervene either manually, by typing the missing values in the correction fields, or through the reclassification menu. For this purpose, the reclassification items
To complete the scheme of CE Classic when the information are present in the source:
Log in to Leanus
Research the company
Plan your trip Source and Reclassification / Reclassification
Identify the corresponding items to costs for Nature (Eg. Costs for Services)
Reclassify the item identified using other inputs for Statistics or Other (eg. Costs for Services (opposite sign)
Click on Update
To complete the scheme of CE Classic when the information are not present in the source
Log in to Leanus
Research the company
Go to Balance Sheet Analysis / Income Statement (classic) / Numerical Analysis
Click on "+" at the date of the accounting period.
Enter the value of items to be completed remembering that in Leanus the costs are indicated with the sign "-", so to enter a cost of 100 for services enter .
Click on Update
The entered value is automatically deducted from the total present in X - Other Characteristic Management
Dedicated Webinars
The management reclassification of the statutory income statement
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