| Dimension | Meaning | When to use it |
|---|---|---|
| PL Type | Revenue / Expenses | Always as Dimension 0. Without it the plan cannot calculate net profit. |
| PL Category | Revenue, Gross expenses, Overhead expenses, Other revenue… | A standard management budget. |
| PL Subcategory (and 2) | Detail of a category, e.g. Personal expenses, Production costs | Budgets by cost item. |
| Account | Account from the chart of accounts | A detailed budget by account. Usually many rows. |
| Centre, Contract, Activity | Analytical dimensions from accounting | Planning by cost centre, project or activity. |
| Company name | Business partner from documents | Revenue plan by key customer. |
| Empty | The dimension is not used | To end the hierarchy. |
Recommendation: for a usual budget use PL Type › PL Category › PL Subcategory. Rows then match the Income statement and the plan shows in the right places. A less detailed plan (e.g. PL Type only) shows on the “Unassigned revenue / expenses” rows of the statement.
