| Area | Behaviour |
|---|---|
| Editing | Only plan cells at the lowest level are editable, in all months including closed ones. Actuals, parent rows and yearly totals are read-only. |
| Totals | Parent rows and yearly columns are sums (sum) of child values. Net profit = Revenue − Expenses. |
| Variance | Badge = actual − plan. Colour by row type: for revenue a positive variance is favourable, for expenses a negative one. |
| Closed period | Stored in the browser per user + plan (localStorage). Default is the previous month. Affects display only, not data. |
| Materiality | Also per user and plan in the browser. Merges small rows into “Other” for display only. |
| Currency | The company’s accounting currency (CZK in the demo). |
| Custom rows | Only from existing dimension code-list values. Removable with the bin icon. |
| Permissions | Plans are visible to users with the “View income statement plans” right for the company. Deleting requires the corresponding permission (canUserDelete). |
| Billing | Every created plan is billed from the following week according to the price list. |