Function: Check Management Schemes - User Manual

Controls to help reclassification reclassification. Check management schemes

One of the strengths of Leanus is the possibility to modify the reclassification criteria as desired.. While the reclassification is being carried out, after each confirmation via the "Update" button, Leanus provides a series of useful suggestions to correctly complete the reclassification.

Example of Management Reclassification carried out correctly. Triangle Green

As shown in the image, the first line indicates that the management schedules have been completed correctly for all available annuities

Useful Calculated and Useful Imported (i.e. the data present in the source) are the same
Net assets Calculated and Net assets Imported (i.e. the data present in the source) are the same
Total assets Calculated and Total assets Imported (i.e. the data present in the source) are the same
Total liabilities Calculated and Total liabilities Imported (i.e. the data present in the source) are the same

What does the "CHECK"In orange

the "Check" indicates that a specific item of the model, in the example "Payables to Suppliers", is not entered. This is a "Check" and not an "Error" as it is possible that for some companies the value of the Payables is actually zero.

What are the controls ("CHECK") available

The quadrature control box allows you to manage many different cases depending on the type of source used. The main ones, which are activated in the event that the value detected by Leanus in the reclassification schemes is zero, are:

Customer Credits
Payables to suppliers
Revenues
Staff Price (use the asterisked items to intercept the source items to be used for the Classic Income Statement scheme)
Cost of use of third party assets (use the asterisked items to intercept the source items to be used for the Classic Income Statement scheme)
Cost for Services (use the asterisked items to intercept the source items to be used for the Classic Income Statement scheme)
Financial charges (use the asterisked items to intercept the source items to be used for the Classic Income Statement scheme)
Production value (use the asterisked items to intercept the source items to be used for the Classic Income Statement scheme)

What are the asterisked entries for

The reclassification items "for other inputs or other" (asterisk items) are used to identify some data of the Source useful for completing some Leanus analyzes or schemes or for carrying out checks.

if the data is present in the Source (imported) but is not automatically detected by Leanus (balance 0), use the asterisked reclassification items:

Profit / Loss (allows the comparison between calculated profit and profit present in the source
Production Value (completes the Home CE table
Cost of Personnel (complete the Classic CE and other tables)
Cost for Use of Third Party Assets (complete the Classic CE and other tables)
Cost for Services (complete the Classic CE and other tables)
Financial charges (allows you to calculate the percentage cost of money)
number of employees (allows you to calculate the average cost)
Net Equity (allows you to compare the Calculated Equity with that present in the data source)
Total Assets (allows you to compare Total Assets with the present SP for Liquidity)
Total Liabilities (allows you to compare the Total Liabilities with the present SP for Liquidity)

If you are using a L1, L2, L2.1, L3 or other free format for the update, you need to add a row for each of the information you want to detect through the asterisk entries.

IMPORTANT: all items marked with an asterisk NOT influence in any way the reclassification of the main schemes (Operating income statement, Source-Employment balance sheet)

The voices of the Source "Staff Price" e "Financial charges" they are generally reclassified as respectively Fixed Costs * and * Financial Management

The corresponding asterisked items " Cost of Personnel "* e " Financial charges ”* are used respectively to complete the Classic Income Statement scheme and for analyzes relating to the cost of money

For more information click here

Example of partially complete Leanus schemes

Calculated Net Income = Imported Net Income for all accounting periods
Calculated Net Equity = Imported Equity for all accounting periods
Total Sources = Total Uses for only two of the three accounting periods present
Check Customer Credits = 0 for the year 2018 indicates that it is likely that no items in the source have been reclassified as Customer Credits
Payables Check = 0 for the year 2018 indicates that it is probable that none of the source items have been reclassified as Payables
Check Value of Production = 0 for the year 2018 indicates that it is probable that no item of the source has been reclassified as Value of Production (Other inputs for Statistics)
Check Revenues = 0 for the year 2018 indicates that it is probable that no items of the source have been reclassified as Revenues
Check Costs for Services = 0 for the year 2018 indicates that it is probable that no item of the source has been reclassified as Costs for Services (Other inputs for Statistics; reclassification is necessary for the Classic Income Statement)
Check Costs for Use of Third Party Assets = 0 for the year 2018 indicates that it is probable that no item of the source has been reclassified as Costs for Use of Third Party Assets (Other inputs for Statistics; the reclassification is necessary for the Classic Income Statement )
Check Personnel Costs = 0 for the year 2018 indicates that it is probable that no item of the source has been reclassified as Personnel Costs (Other inputs for Statistics; the reclassification is necessary for the Classic Income Statement format)
Check Financial Expenses = 0 for the year 2018 indicates that it is probable that no items of the source have been reclassified as Financial Expenses (Other inputs for Statistics; reclassification is necessary for the elaboration of indices and graphs)
Check Total Assets = 0 for the year 2018 indicates that it is probable that no item of the source has been reclassified as Total Assets (Other inputs for Statistics)
Total Liabilities Check = 0 for the year 2018 indicates that it is probable that no item of the source has been reclassified as Total Liabilities (Other inputs for Statistics)