Operations
An Operation is used to define how the filtered data in a workpaper is reclassified or adjusted. The operation is completed after the data is filtered in the workpaper, which will allow the user to define the data and reclassify or adjust the filtered data based on a percentage, fixed amount, or allocation method to complete the workpaper.
NOTE
To Edit or Delete an operation, select the corresponding 
button on the righthand side of the operation. The Edit function allows the user to update an operation, and the Delete function allows the user to delete the operation. To confirm the updates or deletion of the operation select the green circle button, or to cancel any changes select the red "X" button 
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A-6 Reclass
A reclass operation is utilized to move the filtered data between cost report lines or between Column 1 (Salary Expense) and Column 2 (Other Expense) to properly report expenses on the cost report.
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Percentage |
Select to reclassify a specific percentage (ex. 23.7%) to a certain line and/or column.
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Fixed Amount |
Select to reclassify a specific dollar amount (ex. $100) to certain line and/or column.
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Allocation Stat |
Select to reclassify expenses based on a percent to total allocation. This reclassifies the expense based on a statistical methodology that applies to the reclassification of expenses.
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Adjustment | Select to incorporate a specific dollar adjustment (+/-) on the filtered account balances, prior to reclassifications. This operation will allow you to incorporate any worksheet A-8 adjustments that should be accounted for prior to reclassification. |
Note: All operations can also identify the column level detail, if the operation should only be pulling data from Salaries (Column 1) or Other (Column 2). They can also move expenses between the two columns as long as it is identified in the operation.
A-8 Adjustments
An adjustment operation is utilized to remove the filtered data from the cost report. Each cost report line for each workpaper requires its own line on Worksheet A-8.
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Percentage |
Select to reclassify a specific percentage (ex. 23.7%) to certain line and/or column.
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Fixed Amount |
Select to reclassify a specific dollar amount (ex. $100) to certain line and/or column.
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Net to Amount |
Adjusts the balance to equate a dollar amount (ex. $100).
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External Adjustment |
Adds/subtracts an external dollar amount not associated with the GL (ex. $100). |
Worksheet C
Worksheet C revenue reclassifications or adjustments utilize the filtered revenue data from either the General Ledger or Revenue & Usage files.
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Percentage |
Select to reclassify a specific percentage (ex. 23.7%) to certain line and/or column.
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Fixed Amount |
Select to reclassify a specific dollar amount (ex. $100) to certain line and/or column.
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Allocation Stat |
Select to reclassify expenses based on a percent to total allocation. This reclassifies the expense based on a statistical methodology that applies to the reclassification of expenses.
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Temp. Adjustment | Select to incorporate a specific dollar adjustment (+/-) on the selected accounts balances, prior to reclassifications. |
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External Adjustment |
Adds/subtracts an external dollar amount not associated with the GL (ex. $100). |
Note: All operations have to be either (percentage, fixed amount, and/or adjustment) OR (adjustment and/or allocation stat). You are not allowed to mix allocation stats with percentage or fixed amount.