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Management of the sign (same sign - opposite sign)

Leanus allows you to reclassify any source both official (deposited balance sheets) and proprietary data (Account plans extracted from management, excel, etc).

The data sources may provide for different compilation methods. Costs, for example, can be represented in absolute value (as occurs for example in deposited financial statements) or with the segno - (less) in front, as is the case for the input files obtained from the difference between "I WILL GIVE" e "AVERE".

In order to manage all the possible cases, each reclassification item provides for both the option SAME SIGN that option SIGN OPPOSITE TO; it is in fact duplicated to allow you to hook the data of the source keeping the sign ("Same sign") with which it is represented or inverting it ("Opposite sign").

Although the manual reclassification function is reserved only for some cases and in any case for expert users, it is good to clarify.

The management of the Profit and Loss Account Signs

Before proceeding with the reclassification of the Income Statement (management) it is essential to remember that in Leanus the following items are represented with the sign - (less) :

  • Purchasing Dept
  • Fixed costs
  • Variable costs
  • Depreciation
  • Provisions
  • Write-downs
  • Taxes

Therefore if the costs are represented in the Source unsigned, as in the following picture:



you will need to use the option opposite sign, as shown in the picture:

The result you get is the following:


If, on the other hand, the costs are indicated with segno - (less)

the same result it would be obtained by reclassifying as in the figure below:

The reclassification of the balance sheet

The reclassification of the balance sheet often generates some more difficulties; the mechanism is identical to that described for the Income Statement, however it should be remembered that the Balance Sheet layout is reclassified into Sources and Uses.

The next 3 images show how to get the pattern Sources and Uses starting from a statutory scheme.

The following image shows a suitably simplified statutory scheme. The items are shown in orange dell 'ACTIVE, in blue those of PASSIVE.

The Sources and Employment Balance Sheet is obtained by making the following reclassifications:

  • Trade payables are subtracted from Customer Receivables and Inventories to obtain the characteristic working capital (from Liabilities to Employment)
  • Other payables (pension, tax, etc) are subtracted from other payables to obtain the characteristic working capital ARE NOT Characteristic (from Liabilities to Employment)
  • Cash is subtracted from Loans to obtain the Net Financial Position (from Active to Sources)
  • The Funds are treated as an Employment with a Negative Sign (from Liabilities to Employment)

The final result is the one shown in the figure:

Therefore, in the Balance Sheet to Sources and Employments, the following items are represented with the minus sign:

  • Depreciation Fund
  • Payables to suppliers
  • Other payables
  • Funds
  • Liquid assets

Therefore if the costs are represented in the Source unsigned, as in the attached example

you will need to use the option opposite sign as shown in the picture:

If, on the other hand, the costs are indicated with segno - (less)

The same result would be obtained by reclassifying as shown in the figure

In both cases the result will be the following:

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