Netsuite FinancialStatementsGuide

Financial Statements
Guide
2023.1
April 5, 2023
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Table of Contents
Financial Statements ................................................................................................................ 1
Financial Statements Overview .................................................................................................. 2
Available Financial Statements ................................................................................................... 4
Income Statements ............................................................................................................. 4
Income Statement Report ................................................................................................. 5
Income Statement Detail Report ........................................................................................ 6
Comparative Income Statement Report .............................................................................. 6
Multi-Book Income Statement Report ................................................................................. 7
Multi-Book Income Statement Detail Report ........................................................................ 8
Budget Income Statement Report ...................................................................................... 8
Budget Income Statement Detail Report ............................................................................. 9
Budget vs. Actual Report ................................................................................................ 10
Balance Sheets .................................................................................................................. 10
Balance Sheet Report ..................................................................................................... 11
Balance Sheet Detail Report ............................................................................................ 13
Comparative Balance Sheet Report .................................................................................. 13
Multi-Book Balance Sheet Report ..................................................................................... 13
Multi-Book Balance Sheet Detail Report ............................................................................ 14
Multi-Column Balance Sheets .......................................................................................... 14
Cash Statements ............................................................................................................... 15
Cash Flow Statement Report ........................................................................................... 16
Customizing Cash Flow Statement Account Sections ........................................................... 17
Cash Statement Report .................................................................................................. 19
Cash Statement Detail Report .......................................................................................... 19
Financial Report Builder .......................................................................................................... 20
Accessing the Financial Report Builder .................................................................................. 20
Financial Report Builder Interface ........................................................................................ 21
Financial Report Builder Edit Layout Page .......................................................................... 22
Financial Report Builder Edit Columns Page ....................................................................... 24
Financial Report Builder Filters Page ................................................................................. 33
Financial Report Builder Sorting Page ............................................................................... 34
Financial Report Builder More Options Page ...................................................................... 34
Financial Statement Layouts ................................................................................................ 35
New Financial Report - Select Financial Statement Page ....................................................... 36
Alternate Layouts in the Financial Report Builder ................................................................ 36
Making a Layout Editable in the Financial Report Builder ...................................................... 37
Editing a Financial Statement Layout ................................................................................ 38
Financial Row Layouts Page ............................................................................................ 38
Renaming a Custom Financial Statement Layout ................................................................. 38
Financial Reports: Row Layout Assignment Page ................................................................. 39
Assigning a Layout to a Financial Statement ...................................................................... 39
Financial Layout Change Tracking .................................................................................... 40
Financial Statement Sections ............................................................................................... 40
Creating a Custom Financial Statement Section .................................................................. 41
Editing a Financial Statement Section ............................................................................... 44
Adding a Section to a Custom Financial Statement .............................................................. 48
Adding Subsection Examples ........................................................................................... 48
Financial Statement Rows ................................................................................................... 50
Editing Financial Statement Header and Summary Rows ...................................................... 50
Editing a Financial Statement Formula Row ........................................................................ 54
Editing a Financial Statement Reference Row ..................................................................... 56
Editing a Financial Statement Text Row ............................................................................. 58
Setting Financial Statement Formatting Options ..................................................................... 59
OneWorld Financial Statements ............................................................................................... 62
Subsidiary Context for a Financial Statement .......................................................................... 62
Subsidiary-Specific Financial Layouts ..................................................................................... 63
Organizing Financial Statement Data by Subsidiary ................................................................. 64
Cumulative Translation Adjustment (CTA) Overview ................................................................. 65
CTA Balance Audit Report ............................................................................................... 67
Subsidiary-Specific Budget Reports ....................................................................................... 68
Default Subsidiary Budget Settings for Financial Statements ................................................. 69
Displaying a Subsidiary's Budget Amounts in Its Local Currency ............................................ 69
Displaying a Subsidiary's Budget Amounts in a Parent Subsidiary's Currency ............................ 70
Modifying Exchange Rates Used for Consolidated Amounts .................................................. 70
Financial Statements 1
Financial Statements
■ Financial Statements Overview
■ Available Financial Statements
■ Financial Report Builder
■ OneWorld Financial Statements
NetSuite Financial Statements

Financial Statements Overview 2
Financial Statements Overview

You can access financial statements, including income statements, balance sheets, and cash flow
statements, at Reports > Financial and at Reports > Banking/Budgeting. For a list of NetSuite standard
financial statements, see Available Financial Statements.
You can use the Financial Report Builder to customize standard financial statements to meet your
business reporting needs. For information, see Financial Report Builder.
Important: To access Financial Report Builder training resources, see the SuiteAnalytics:
Financial Reports and Searches page at NetSuite SuiteTraining.
Financial statements differ in the following respects from other NetSuite reports that include financial
data:
■ Financial statements group data by financial sections.

Each section is a subset of financial data for which separate filters, grouping, and sorting can be
defined. The use of sections allows more fine-grained organization of data than is available for other
types of reports.
Standard financial statement section data is filtered and grouped by accounts. You can modify the
filtering, grouping, and display formats of custom financial statement section data.
Financial sections can be reused across reports. The same section filter criteria can be used in multiple
layouts, while section data is grouped and displayed differently.
For more information, see Financial Statement Sections.
■ Financial statements store report characteristics in layouts.
A financial statement layout is a set of definitions for financial sections and rows. This includes report
rows, row order and hierarchy, section filter criteria, calculating summary amounts methods, row
labels, and text, line, and background formatting options.
Layouts can be shared, to provide a consistent look among related reports. Reports with shared
layouts display the same rows but can have different sets of columns and different filters.
A standard layout is provided for each type of standard financial statement for each country. When
you customize a financial statement, its standard layout is duplicated to provide a custom layout that
you can edit. Most of your customizations, other than changes to columns and filters, are stored as
part of this custom layout.
For more information, see Financial Statement Layouts.
■ Financial statements have a unique customization interface, the Financial Report Builder.
The Financial Report Builder includes the column and filter customization functions of the Report
Builder, as well as many other capabilities. For more information, see Financial Report Builder.
If you use NetSuite OneWorld, you can run and customize separate financial statements for each
subsidiary. For more information, see OneWorld Financial Statements.
The currency used for financial statements is the base currency of the company. If you use NetSuite
OneWorld, it is the base currency of the subsidiary selected as the Subsidiary Context. Like other reports,
values in financial statement results are rounded to the currency precision determined by the format of
the company currency. In NetSuite OneWorld, values in financial statements results are rounded to the
currency precision determined by the format of the subsidiary base currency. This rounding applies to
currency values and non-currency values, including formula column values.

Financial Statements Overview 3
Permissions and Roles

You need the Financial Statements permission to run financial statement reports. Additionally, you need
the Report Customization permission to customize these reports in the Financial Report Builder or to
change the layouts assigned to them.
The following standard NetSuite roles include both permissions:
■ Accountant
■ Accountant (Reviewer)
■ CEO
■ CEO (Hands Off)
■ CFO
If you do not have necessary permissions, contact your account administrator. For more information, see
the help topic Giving Access to Financial Statements.
If employee information is masked and you require this information, contact your account administrator.

Available Financial Statements 4
Available Financial Statements

The following financial statement reports are available in NetSuite:
■ Income Statements
□ Income Statement Report
□ Income Statement Detail Report
□ Comparative Income Statement Report
□ Multi-Book Income Statement Report
□ Multi-Book Income Statement Detail Report
□ Budget Income Statement Report
□ Budget Income Statement Detail Report
□ Budget vs. Actual Report
■ Balance Sheets
□ Balance Sheet Report
□ Balance Sheet Detail Report
□ Comparative Balance Sheet Report
□ Multi-Column Balance Sheets
□ Multi-Column Balance Sheets
□ CTA Balance Audit Report
■ Cash Statements
□ Cash Flow Statement Report
□ Cash Statement Report
□ Cash Statement Detail Report
For information about the permissions required to view and customize financial statements, see
Permissions and Roles.
For information about viewing report results, see the help topic Working with Report Results.
For information about running consolidated financial statements, see OneWorld Financial Statements.
For information about customizing financial statements, see Financial Report Builder.
For information about other financial reports that are not financial statements, such as the trial balance
report, see the help topic Financial Reports.
Income Statements
The following income statement reports are available:
■ Income Statement Report

■ Income Statement Detail Report
■ Comparative Income Statement Report
■ Multi-Book Income Statement Report
■ Multi-Book Income Statement Detail Report
■ Budget Income Statement Report

Income Statements 5
■ Budget Income Statement Detail Report

■ Budget vs. Actual Report
Income Statement Report

The Income Statement report shows income, expenses, and net income for a specific period of time.
The standard Income Statement includes the following rows:
■ Ordinary Income/Expense (header row)

□ Income (financial section)
□ Cost of Sales (financial section)
□ Gross Profit (formula row)
□ Expense (financial section)
■ Net Ordinary Income (summary row)
■ Other Income and Expenses (header row)
□ Other Income (financial section)
□ Other Expenses (financial section)
■ Net Other Income (summary row)
■ Net Income (formula row)
Header and summary rows are linked. Each summary row is calculated either through a sum of child row
amounts or through a specified formula. The Net Income row is a formula row that sums Net Ordinary
Income with Net Other Income. Standard Income Statement section data is selected based on account
type and is grouped by account.
You can customize the Income Statement in the Financial Report Builder. You can add, reorder, and
change the hierarchy of rows. For information see Financial Statement Rows and Editing a Financial
Statement Section.
You can use dynamic criteria other than account type for section data, including account name, account
number, class, department, location, and, if you are using NetSuite OneWorld, subsidiary. In addition to
account type, you can group section data by class, department, location, and if you are using NetSuite
OneWorld, subsidiary. You can set formatting options for each row. For more information, see Financial
Report Builder. Be aware that the Allow Web Query option is not available for this report.
Also, you can add a Percent of Expense or Percent of Income column to your Income Statement. See
Adding a Percent of Income Column to an Income Statement.
To see the Income Statement report:

Go to Reports > Financial > Income Statement.
A message appears indicating that your report is loading. The status bar in the footer of the report
indicates the progress as your report loads. Click Cancel Report next to the status bar to stop the report
from loading.
In the footer of the report, select from filter lists to refilter report data. You also can select from
the Column list to display report amounts by an additional dimension, including time period, class,

Income Statements 6
department, location, or, if you are using NetSuite OneWorld, subsidiary. Click the More arrow button to
display all footer lists. For more information, see the help topic Setting Report Footer Options.
Note: Inactive classes, departments, locations, and subsidiaries are available as filters to provide
historical reporting and to avoid unbalanced totals.
The Report by Period user preference determines whether report data is calculated by date range or by
period. This preference is available at Home > Set Preferences on the Analytics subtab. To display this
report's data by date range, set this preference to Never. To display this report's date range by period, set
this preference to All Reports or to Financials Only. For more information, see the help topic Choosing a
Date or Period Range for a Report.
The Income Statement report may be run on a cash basis. The Cash Basis Reporting preference applies
to all standard reports that support cash basis reporting. This preferences is on the General tab under
General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If the preference is
enabled, the Income Statement Detail is on a cash basis rather than an accrual basis. If this preference
is not enabled, you can create a custom cash basis Income Statement by enabling the Cash Basis option
on the More Options page of the Financial Report Builder. See the help topic Setting Up Cash Basis
Reporting.
Note: Click an Account Name to view General Ledger report data for the account. The data in the
General Ledger Balance column may vary from data in the Income Statement Amount column.
This difference occurs because the Amount column is the account balance from the specified
report period only, while the Balance column is a running account balance that includes the
amount from the prior period as a beginning balance.
Income Statement Detail Report

The Income Statement Detail report shows individual transactions for a specified time period for each
income and expense account and the totals for each account and category.
The standard Income Statement Detail report includes the same rows as the standard Income Statement.
To see the Income Statement Detail report:

Go to Reports > Financial > Income Statement > Detail.
The Income Statement Detail report may be run on a cash basis. The Cash Basis Reporting preference
applies to all standard reports that support cash basis reporting. This preferences is on the General tab
under General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If the preference
is enabled, the Income Statement Detail is on a cash basis rather than an accrual basis. If this preference
is not enabled, you can create a custom cash basis Income Statement Detail by enabling the Cash Basis
option on the More Options page of the Financial Report Builder. See the help topic Setting Up Cash Basis
Reporting.
Note: Click an Account Name to view General Ledger report data for the account. The data in
the General Ledger Balance column may vary from data in the Income Statement Detail Amount
column. This difference occurs because the Amount column is the account balance from the
specified report period only, but the Balance column is a running account balance that includes
the amount from the prior period as a beginning balance.
Comparative Income Statement Report

The Comparative Income Statement report summarizes and compares income and expenses across two
or more specified time periods. You can use this report to compare your company's performance with

Income Statements 7
previous years. This comparison helps you to measure your company's progress and to make future
projections.
This report includes an Amount column that defaults to the current date range or period and a
Comparative Amount column that defaults to the last year or last fiscal year. When you change the date
or period in the Date footer filter to change the date or period for Amount column data, the range for the
Comparative Amount column changes accordingly because it has a relative alternate range defined. For
an explanation of alternate date ranges, see the help topic Adding Time-Based Comparison Columns to
Reports.
The standard Comparative Income Statement report includes the same rows as the standard Income
Statement.
To see the Comparative Income Statement report:

Go to Reports > Financial > Comparative Income Statement.
The Comparative Income Statement report may be run on a cash basis. The Cash Basis Reporting
preference applies to all standard reports that support cash basis reporting. This preferences is on the
General tab under General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If
the preference is enabled, the Income Statement Detail is on a cash basis rather than an accrual basis.
If this preference is not enabled, you can create a custom cash basis Comparative Income Statement by
enabling the Cash Basis option on the More Options page of the Financial Report Builder. See the help
topic Setting Up Cash Basis Reporting.
Note: Click an Account Name to view General Ledger report data for the account. The data in
the General Ledger Balance column may vary from data in the Comparative Income Statement
Amount column. This difference occurs because the Amount column is the account balance
from the specified report period only, but the Balance column is a running account balance that
includes the amount from the prior period as a beginning balance.
Multi-Book Income Statement Report

The Multi-Book Income Statement report enables you to compare the income and expenses for a
specific period of time for two different accounting books. This comparison is useful for reconciling one
accounting book against another.
In the report footer, from the Accounting Book 1 and Accounting Book 2 lists, select the accounting books
for which the report is to display data, or accept the default accounting books. The data that displays
includes automatically calculated accounts such as Net Income. Data appears in the Amount (Book 1) and
Amount (Book 2) columns. Any difference appears in the Difference column.
Note: If the currencies between the accounting books are different, the Difference column is
blank.
The standard Multi-Book Income Statement report includes the same rows as the standard Income
Statement.
To see the Multi-Book Income Statement report:

Go to Reports > Financial > Multi-Book Income Statement.
The Multi-Book Income Statement report may be run on a cash basis. The Cash Basis Reporting
General tab under General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If this

Income Statements 8
preference is not enabled, you can create a custom cash basis Multi-Book Income Statement report by
Note: Click an Account Name in the Accounting Book 1 column to access General Ledger report
data for the account. The data in the Balance column may vary from data in the Multi-Book
Income Statement Amount column. This difference occurs because the Amount column is the
account balance from the specified report period only, while the Balance column is a running
account balance that includes the amount from the prior period as a beginning balance.
Three key performance indicators (KPIs), Income, Expenses, and Profit, can be added to your dashboard
to provide at-a-glance views of totals from the Multi-Book Income Statement report. For more information
about KPIs, see the help topic Setting Up the Key Performance Indicators Portlet.
Multi-Book Income Statement Detail Report

The Multi-Book Income Statement Detail report shows individual transactions for a specified time period
for each income and expense account associated with two different accounting books. It also shows the
totals for each account and category.
The standard Multi-Book Income Statement Detail report includes the same rows as the standard Multi-
Book Income Statement.
To see the Multi-Book Income Statement Detail report:

Go to Reports > Financial > Multi-Book Income Statement > Detail.
The Multi-Book Income Statement Detail report may be run on a cash basis. The Cash Basis Reporting
General tab under General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If the
preference is enabled, the Multi-Book Income Statement Detail report is on a cash basis rather than an
accrual basis. If this preference is not enabled, you can create a custom cash basis Multi-Book Income
Statement Detail report by enabling the Cash Basis option on the More Options page of the Financial
Report Builder. See the help topic Setting Up Cash Basis Reporting.
Note: Click an Account Name in the Accounting Book 1 column to access General Ledger report
data for the account. The data in the Balance column may vary from data in the Multi-Book
Income Statement Detail Amount column. This difference occurs because the Amount column is
the account balance from the specified report period only, while the Balance column is a running
account balance that includes the amount from the prior period as a beginning balance.
Budget Income Statement Report

The Budget Income Statement enables you to view a specific budget for income, cost of goods sold, and
expense accounts in the same format as your income statement, including your projected net income per
that budget.
Because budgets are set up by period, this report does not display budget data accurately if the Report
by Period preference is set to Never. If your report's budget columns are displaying zeros, go to Home
> Set Preferences, and on the Analytics subtab, set the Report by Period preference to All Reports, or to
Financials Only.
The standard Budget Income Statement report includes the same rows as the standard Income
Statement.

Income Statements 9
You can customize the Budget Income Statement report in the Financial Report Builder. You can add,
reorder, and change the hierarchy of rows. You can use dynamic criteria other than account type for
section data, including account name, account number, class, department, location, and if you are
using NetSuite OneWorld, subsidiary. In addition to account type, you can group section data by class,
department, location, and if you are using NetSuite OneWorld, subsidiary. You can set formatting options
for each row. For more information, see Financial Report Builder. The Allow Web Query option is not
available for this report.
Note: Custom segments are not included in the Budget and Financial fields of the Financial
Report Builder for budget-related reports.
To see the Budget Income Statement:

Go to Reports > Banking/Budgeting > Budget Income Statement.
The Budget Income Statement report may be run on a cash basis. The Cash Basis Reporting preference
applies to all standard reports that support cash basis reporting. This preferences is on the General tab
under General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If the preference
is enabled, the Income Statement Detail is on a cash basis rather than an accrual basis. If this preference
is not enabled, you can create a custom cash basis Budget Income Statement by enabling the Cash Basis
option on the More Options page of the Financial Report Builder. See the help topic Setting Up Cash Basis
Reporting.
Budget Income Statement Detail Report

The Budget Income Statement Detail report enables you to view budgeted amounts for income, cost of
goods sold, and expenses, including projected net income, for a specific time period. This report includes
individual transactions, and totals for each account and category.
Financials Only.
The standard Budget Income Statement report includes the same rows as the standard Income
Statement.
You can customize the Budget Income Statement Detail report in the Financial Report Builder. You can
add, reorder, and change the hierarchy of rows. You can use dynamic criteria other than account type
for section data, including account name, account number, class, department, location, and if you are
using NetSuite OneWorld, subsidiary. In addition to account type, you can group section data by class
department, location, and if you are using NetSuite OneWorld, subsidiary. For more information, see
Financial Report Builder . The Allow Web Query option is not available for this report.
To see the Budget Income Statement Detail report:

Go to Reports > Banking/Budgeting > Budget Income Statement > Detail.
The Budget Income Statement Detail report may be run on a cash basis. The Cash Basis Reporting
General tab under General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If the
preference is enabled, the Income Statement Detail is on a cash basis rather than an accrual basis. If
this preference is not enabled, you can create a custom cash basis Budget Income Statement Detail by

Income Statements 10
Budget vs. Actual Report

The Budget vs. Actual report combines an income statement with a budget income statement for the
same set of criteria including both dollar and percentage comparisons between the two. This report
enables you to analyze budgeted and actual financials to determine how closely your income and
expenses compare to those you originally budgeted.
You can use this report to compare budgeted and final amounts associated with your statistical accounts.
For example, you can enter a budget for the headcount statistical account that specifies the number
of new employee requisitions for the Sales Department in the upcoming financial year. To view the
comparison, customize the report by inserting a row or section for your statistical account. You can view
the report for the total amount as well as by classification segments defined in your budget For more
information, see the help topics Using Statistical Accounts and Budgets in NetSuite.
Financials Only.
The standard Budget vs. Actual report includes the same rows as the standard Income Statement,
with columns for amount, budget amount, dollars that the amount is over budget, and amount as a
percentage of budget.
You can customize the Budget vs. Actual report in the Financial Report Builder. You can add, reorder,
and change the hierarchy of rows. You can use dynamic criteria other than account type for section data,
including account name, account number, class, department, location, and if you are using NetSuite
OneWorld, subsidiary. In addition to account type, you can group section data by class, department,
location, and if you are using NetSuite OneWorld, subsidiary. For more information, see Financial Report
Builder. The Allow Web Query option is not available for this report.
To see the Budget vs. Actual report:

Go to Reports > Banking/Budgeting > Budget vs. Actual.
The Budget vs. Actual report may be run on a cash basis. The Cash Basis Reporting preference applies
to all standard reports that support cash basis reporting. This preferences is on the General tab under
General Ledger at Setup > Accounting > Preferences > Accounting Preferences. If the preference is
enabled, the Income Statement Detail is on a cash basis rather than an accrual basis. If this preference
is not enabled, you can create a custom cash basis Budget vs. Actual by enabling the Cash Basis option
on the More Options page of the Financial Report Builder. See the help topic Setting Up Cash Basis
Reporting.
Note: Click an Account Name to view General Ledger report data for the account. The data in the
General Ledger Balance column may vary from data in the Budget vs. Actual Amount column.
This difference occurs because the Amount column is the account balance from the specified
report period only, while the Balance column is a running account balance that includes the
amount from the prior period as a beginning balance.
Balance Sheets
The following balance sheet reports are available:

Balance Sheets 11
■ Balance Sheet Report

■ Balance Sheet Detail Report
■ Comparative Balance Sheet Report
■ Multi-Book Balance Sheet Report
■ Multi-Book Balance Sheet Detail Report
■ Multi-Column Balance Sheets
Balance Sheet Report

The Balance Sheet lists your company's assets, liabilities, and equity.
The standard Balance Sheet includes the following rows, which correspond to account types (see the help
topic Account Types):
■ ASSETS (header row)

□ Current Assets (header row)
▬ Bank (financial section)
▬ Accounts Receivable (financial section)
▬ Unbilled Receivable (financial section)
▬ Other Current Asset (financial section)
□ Total Current Assets (summary row)
□ Fixed Assets (financial section)
□ Other Assets (financial section)
■ Total ASSETS (summary row)
■ LIABILITIES & EQUITY (header row)
□ Current Liabilities (header row)
▬ Accounts Payable (financial section)
▬ Credit Card (financial section)
▬ Other Current Liability (financial section)
□ Total Current Liabilities (summary row)
□ Long Term Liabilities (financial section)
□ Equity (header row)
▬ Equity (financial section)
▬ Retained Earnings (header row)
▬ Total Retained Earnings (summary row)
▬ Net Income (referenced row from Income Statement)
▬ Cumulative Translation Adjustment (financial section)
(OneWorld accounts with multi-currency enabled only)
□ Total Equity (summary row)

Balance Sheets 12
■ Total LIABILITIES & EQUITY (summary row)
amounts or through a specified formula. Standard section data are selected based on account type and
are grouped by accounts. For more information, see Financial Statement Sections.
For NetSuite OneWorld, consolidated balance sheet reports use a special account called Cumulative
Translation Adjustment (CTA) to achieve balance when there is more than one currency. This account is
necessary because the rate types of the accounts on the balance sheet differ. This results in different
rates being used and can cause an imbalance. The CTA is also used wherever consolidation across
accounts with different rate types occurs, such as the consolidated trial balance. For more information,
see Cumulative Translation Adjustment (CTA) Overview.
Note: All balance sheet accounts checked with "Eliminate Intercompany Transaction" are used
exclusively for intercompany posting. Consequently, you cannot post a non-intercompany balance
to an Other Current Asset account IF the account is marked "Eliminate Intercompany Balance."
In this case, you must have separate balance sheet accounts to post intercompany and non-
intercompany transactions. The impacted balance sheet accounts include A/R, A/P, Other Current
Asset (excluding inventory account), Other Current Liability, Long Term Liability, Other Asset,
Deferred Expense, and Deferred Revenue. Further, the elimination Journal Entry is automatically
reversed in the beginning of next period; therefore, the month-end auto-elimination will be
calculated using the latest exchange rate, and on top of the total open balance of the account.
You can customize the Balance Sheet in the Financial Report Builder. You can add, reorder, and change
the hierarchy of rows. You can group section data by class, department, location, and if you are using
NetSuite OneWorld, subsidiary. You can set formatting options for each row. You can also add and define
columns for the report. For more information, see Financial Report Builder. Be aware that the Allow Web
Query option is not available for this report.
Warning: Do not remove the original Amount column during customization. If you do so and
add it back later, you cannot drill down on the data in the Amount column that you added.
period. This preference is available at Home > Set Preferences, on the Analytics subtab. To display this
this preference to All Reports, or to Financials Only. For more information, see the help topic Choosing a
The Total Bank Balance key performance indicator (KPI) can be added to your dashboard to provide at-a-
glance views of totals from the Balance Sheet report. For more information about KPIs, see the help topic
Setting Up the Key Performance Indicators Portlet.
To see the Balance Sheet report:

Go to Reports > Financial > Balance Sheet.
A message appears indicating that your report is loading. The status bar in the footer of the report
indicates the progress as your report loads. You can click Cancel Report next to the status bar to stop the
report from loading.
In the footer of the report, you can select from filter lists to refilter report data. You also can select from
the Column list to display report amounts by an additional dimension, including time period, class,
department, location, or, if you are using NetSuite OneWorld, subsidiary. Click the More arrow button to
display all footer lists. For more information, see the help topic Setting Report Footer Options.

Balance Sheets 13
Note: Inactive classes, departments, locations, and subsidiaries are available as filters to provide
historical reporting and to avoid unbalanced totals.
Balance Sheet Detail Report

The Balance Sheet Detail report shows the starting balance at the beginning of a specified time period,
transactions entered in the account for the time period you select, and the ending balance as of the
report end date.
The standard Balance Sheet Detail report includes the same rows as the standard Balance Sheet.
Note: All balance sheet accounts checked with "Eliminate Intercompany Transaction" are used
exclusively for intercompany posting. Consequently, you cannot post a non-intercompany balance
to an Other Current Asset account IF the account is marked "Eliminate Intercompany Balance."
In this case, you must have separate balance sheet accounts to post intercompany and non-
intercompany transactions. The impacted balance sheet accounts include A/R, A/P, Other Current
Asset (excluding inventory account), Other Current Liability, Long Term Liability, Other Asset,
Deferred Expense, and Deferred Revenue. Further, the elimination Journal Entry is automatically
reversed in the beginning of next period; therefore, the month-end auto-elimination will be
calculated using the latest exchange rate, and on top of the total open balance of the account.
To see a Balance Sheet Detail report:

Go to Reports > Financial > Balance Sheet > Detail.
Comparative Balance Sheet Report

The Comparative Balance Sheet report compares the category and worth of each account across two
or more specified time periods. You can use this report to compare your company's performance with
previous years. This comparison helps you to measure your company's progress and to make future
projections.
This report includes an Amount column that defaults to the current date range or period, and a
Comparison Amount column that defaults to the last year or last fiscal year. You select a value in the
As Of list in the report footer to change the date or period for Amount column data. The date of the
Comparison Amount column changes automatically because it is defined by a alternate range that is
relative to the Amount column date. For more information about comparison columns, see the help topic
Adding Time-Based Comparison Columns to Reports.
The standard Comparative Balance Sheet report includes the same rows as the standard Balance Sheet.
To see the Comparative Balance Sheet report:

Go to Reports > Financial > Comparative Balance Sheet.
Multi-Book Balance Sheet Report

The Multi-Book Balance Sheet report enables you to compare the assets, liabilities, and equity associated
with two different accounting books. This comparison is useful for reconciling one accounting book
against another.

Balance Sheets 14
In the report footer, from the Accounting Book 1 and Accounting Book 2 lists, select the accounting books
for which the report is to display data, or accept the default accounting books. The data that displays
includes automatically calculated accounts such as Net Income. This data appears in the Amount (Book 1)
and Amount (Book 2) columns. Any difference appears in the Difference column.
Note: The difference is not calculated if the currency in the Book 1 and Book 2 columns is
different.
The standard Multi-Book Balance Sheet report includes the same rows as the standard Balance Sheet.
To see the Multi-Book Balance Sheet report:

Go to Reports > Financial > Multi-Book Balance Sheet.
period. This preference is available at Home > Set Preferences, on the Analytics subtab. To display this
this preference to All Reports, or to Financials Only. For more information, see the help topic Choosing a
Warning: If you select Accounting Period from the Column list, the report includes a column
for each period from the beginning of your NetSuite data through the current period. This
selection can cause the report to exceed the maximum number of permitted columns, which may
return an error. To avoid this issue, select an alternate period in the footer filter or on the Filters
page of the Financial Report Builder. Alternatively, instead of selecting a column dimension of
Accounting Period, add columns with the specific alternate period ranges you want to display on
the Edit Columns page of the Financial Report Builder.
Multi-Book Balance Sheet Detail Report

The Multi-Book Balance Sheet Detail report shows the starting and ending balances for the period of time
specified on the report. It also shows transactions entered in the account for the time period you select
for the two specified accounting books.
The standard Multi-Book Balance Sheet Detail report includes the same rows as the standard Balance
Sheet.
To see a Multi-Book Balance Sheet Detail report:

Go to Reports > Financial > Multi-Book Balance Sheet > Detail.
Multi-Column Balance Sheets

A multi-column balance sheet enables you to compare account balances for the selected reporting period
with account balances for previous reporting periods and to include columns for the sum of all debits and
credits posted to each account within a selected reporting period. NetSuite enables you to customize the
standard balance sheet report to produce a multi-column balance sheet.
Customization options for the Balance Sheet Report enable you to comply with different international
legal requirements by adding columns to the report using the Financial Report Builder. For example, in
addition to the account balances for the selected reporting period shown in the standard report, you can
display columns for the previous period balance, the total debits, and the total credits. The same options
are available for the Trial Balance Report using the Report Builder.

Balance Sheets 15
To create a multi-column balance sheet report:
1. Go to Reports > Financial > Balance Sheet, and wait for the standard report to load.
2. Click Customize to open the Financial Report Builder.
3. In the Name field, enter a new name for the report, such as Multi-Column Balance Sheet.
4. Click Edit Columns. For more information, see Financial Report Builder Edit Columns Page.
The Report Preview displays the single Amount column from the standard report. This column is
automatically selected.
5. Change the Column Label from Amount to Closing Balance.
Do not remove the original Amount column.
6. Add a column for the opening balance as follows:
a. In the Add Fields area, open the Financial folder and select Amount.
b. Move the new column to the left of the Closing Balance column, and change the Column
Label from Amount to Opening Balance.
c. In the Alternate Period Range Type list, select Relative to report date. Additional options
appear below the list.
d. Check the Cumulative Value box.
e. In the Alternate Period Range list, select Last Period.
7. Add a column for the total debits as follows:
a. In the Add Fields area, open the Financial folder and select Amount (Debit).
Label if desired.
d. Clear the Cumulative Value box.
e. In the Alternate Period Range list, select This Period.
8. Add a column for the total credits as follows:
a. In the Add Fields area, open the Financial folder and select Amount (Credit). This adds a
new column to the right of the Closing Balance column.
Label if desired.
d. Clear the Cumulative Value box.
e. In the Alternate Period Range list, select This Period.
9. Click Save.
Cash Statements
The following cash statement reports are available:
■ Cash Flow Statement Report

Cash Statements 16
■ Cash Statement Report

■ Cash Statement Detail Report
For information about customizing the organization of a cash flow statement, see Customizing Cash Flow
Statement Account Sections.
Cash Flow Statement Report

The Cash Flow Statement report shows how your company's cash position has changed over a period of
time, so you can assess your company's current financial position and set goals for its future. This report
is also useful for investment and credit decisions.
This report includes activities that affect the cash balance during the selected time period, including
operating, investing, and financing activities. Operating activities begin with the net income amount
referenced from the Income Statement, and include adjustments for changes in account balances that
affect available cash. Amounts for all of the activities are summed to arrive at the net change in cash
for the period. Cash amounts at the beginning and end of the period are referenced from the Cash
Statement Report.
The standard Cash Flow Statement includes the following rows:
■ Operating Activities (header row)

□ Net Income (referenced row from Income Statement)
□ Adjustments to Net Income (header row)
▬ Accounts Receivable (financial section)
▬ Unbilled Receivable (financial section)
▬ Inventory Asset (financial section)
▬ Other Current Asset (financial section)
▬ Accounts Payable (financial section)
▬ Payroll Liabilities (financial section)
▬ Sales Tax Payable (financial section)
▬ Other Current Liabilities (financial section)
□ Total Adjustments to Net Income (summary row)
■ Total Operating Activities (summary row)
■ Investing Activities (header row)
□ Fixed Asset (financial section)
□ Other Asset (financial section)
■ Total Investing Activities (summary row)
■ Financing Activities (header row)
□ Long Term Liabilities (financial section)
□ Opening Balance Equity (financial section)
□ Other Equity (financial section)

Cash Statements 17
■ Total Financing Activities (summary row)

■ Net Change in Cash for Period (formula row)
■ Cash at Beginning of Period (referenced row from Cash Statement)
■ Effect of Exchange Rate on Cash (financial section)
(OneWorld accounts with multi-currency enabled only)
■ Cash at End of Period (formula row)
amounts or through a specified formula. Standard section data are selected based on account type and
are grouped by accounts.
For NetSuite OneWorld with multi-currency enabled, consolidated cash flow statement reports include
an Effect of Exchange Rate on Cash row. This row adjusts for the effects of rate differences in cash flow
statement accounts for the period. This adjustment ensures the cash flow statement's Cash at End of
Period is consistent with the balance sheet's Bank or cash equivalent. This row is a calculated amount
that accounts for the related amount in the Cumulative Translation Adjustment (CTA) account used in
the consolidated balance sheet. Generally no postings are made for exchange rate adjustment amounts
included in this row. Exchange rate adjustment postings, when they do occur, are made to the CTA
account. The adjustment calculated for the Effect of Exchange Rate on Cash row adds or subtracts any
CTA amount as necessary.
You can customize the Cash Flow Statement in the Financial Report Builder. You can add, reorder, and
change the hierarchy of rows. You can use dynamic criteria other than account type for section data,
including account name, account number, class, department, location, and if you are using NetSuite
OneWorld, subsidiary. In addition to account type, you can group section data by class, department,
location, and if you are using NetSuite OneWorld, subsidiary. You can set formatting options for each
row. For more information, see Financial Report Builder. Be aware that the Allow Web Query option is not
available for this report.
To see the Cash Flow Statement:

Go to Reports > Financial > Cash Flow Statement.
A message will appear indicating that your report is loading. The status bar in the footer of the report
indicates the progress as your report loads. You can click Cancel Report next to the status bar to stop the
report from loading.
Note: If you create a custom Cash Flow Statement that includes custom sections, its value
for the Cash at Beginning of Period row is likely to be incorrect, unless you create a custom
Cash Statement that shares these custom sections and make that custom Cash Statement the
referenced report for the Cash at Beginning of Period row. See Customizing Cash Flow Statement
Account Sections.
Customizing Cash Flow Statement Account Sections

The standard Cash Flow Statement's Cash at Beginning of Period row references the Total Cash row in
the standard Cash Statement. Consequently, if you create a custom Cash Flow Statement that includes
changes to standard account sections, it is likely to have an incorrect value for Cash at Beginning of
Period because the Total Cash value referenced from the Cash Statement does not include the added/
changed sections.
To avoid this issue you must create a custom Cash Statement that shares the Cash Flow Statement's
added/changed sections, and define this custom Cash Statement as the reference report for your custom
Cash Flow Statement's Cash at Beginning Period row.

Cash Statements 18
See the following example to get a better understanding of how to match up Cash Flow Statement and
Cash Statement section customizations, to maintain an accurate value for the Cash at Beginning of Period
row.
Example Cash Flow Statement Customization

This example provides steps for customizing the Cash Flow Statement to reflect non-cash additions and
deductions to Net Income, such as depreciation and amortization.
1. Customize the Cash Flow Statement to add an Expense section.

a. Go to Reports > Financial > Cash Flow Statement and click Customize after the report
loads.
b. On the Financial Report Builder Edit Layout page, set the Name to Custom Cash Flow
Statement.
c. In the Layout section, expand the Adjustments to Net Income item, and select the row
directly below it.
d. From the Add Row/Section list, select Add Financial Section.
e. In the popup, choose Create New Section, and click OK.
f. Set Header Label to be Expense, Child Of to be Adjustments to Net Income, and
Display to be Can not Expand.
g. On the Section subtab, click Share Section.
h. For the Section Name/ID, enter Expense Section.
i. Set section criteria. Check the Use Expressions box. Select Account Name from the
Filter list, choose Depreciation Expense, select Or from the And/Or list, and click Add.
Select Account Name from the Filter list, choose Amortization Expense, select a blank
from the And/Or list, and click Add.
j. Click Save.
2. Customize the Cash Statement to add an Expense section.
a. Go to Reports > Banking/Budgeting > Cash Statement > Customize Summary.
b. On the Financial Report Builder Edit Layout page, set the Name to Custom Cash
Statement.
c. In the Layout section, select the row directly below the Cash Accounts.
d. From the Add Row/Section list, select Add Financial Section.
e. In the popup, choose Use Existing Shared Section, for Section Name/ID enter Expense
Section, and click OK.
f. For Header Label enter Expense, and for Child Of enter Cash Accounts.
g. Click Save.
3. Set the Custom Cash Flow Statement's Cash at Beginning of Period Row to reference the new
Custom Cash Statement.
a. Go to Reports > Saved Reports > Custom Cash Flow Statement > Customize.
b. On the Financial Report Builder Edit Layout page, select the Cash at Beginning of Period
row.
c. Select the Custom Cash Statement from the Report list, select Total Cash from the Row
list, and click Save.
Cash at Beginning of Period now includes expense accounts added to the Expense Section.

Cash Statements 19
Cash Statement Report

The Cash Statement report lists available cash as of a selected time period. Cash Statement data can be
useful for providing reference data for other financial statements, like the Cash Flow Statement Report.
The standard Cash Statement includes cash in bank accounts as well as undeposited funds. It includes the
following rows:
■ Cash Accounts (header row)

□ Bank Accounts (financial section)
□ Undeposited Funds (financial section)
■ Total Cash (summary row)
The header and summary rows are linked. Each summary row is calculated either through a sum of child
row amounts or through a specified formula. Standard section data are selected based on account and
are grouped by accounts.
You can customize the Cash Statement in the Financial Report Builder. You can add, reorder, and change
the hierarchy of rows. You can use dynamic criteria other than account type for section data, including
account name, account number, class, department, location, and if you are using NetSuite OneWorld,
subsidiary. In addition to account type, you can group section data by class, department, location, and
if you are using NetSuite OneWorld, subsidiary. You can set formatting options for each row. For more
information, see Financial Report Builder. Be aware that the Allow Web Query option is not available for
this report.
To see the Cash Statement report:

Go to Reports > Banking/Budgeting > Cash Statement.
for the Cash at Beginning of Period row is likely to be incorrect, unless you create a custom
Account Sections.
Cash Statement Detail Report

The Cash Statement Detail report lists available cash as of a selected time period in greater detail than the
Cash Statement report.
The standard Cash Statement Detail report includes the same rows as the standard Cash Statement.
To see the Cash Statement report:

Go to Reports > Banking/Budgeting > Cash Statement > Detail.

Financial Report Builder 20
Financial Report Builder

You can use the Financial Report Builder to customize NetSuite financial statements, including their
columns, filters, sorting, and audience. The Financial Report Builder's most significant feature is the Edit
Layout page. The Edit Layout page provides you with fine-grained control of your customized financial
statements. In addition to report-level and column-level customizations, you can make edits per section or
row. Sections are subsets of financial data, typically filtered and grouped by account type.
On the Edit Layout page, you can customize the data that is included in a financial statement. The data
is determined through dynamic section-level filtering based on account type, account name, account
number, class, department, location, or subsidiary. The order of the data is determined through section-
level sorting and grouping by account type, class, department, location, or subsidiary.
You can define how to calculate results for report summary rows, either by totalling or by a more
complex formula that you define. You can add formula rows that display calculated figures based on your
stored data. You also have extensive editing tools to alter the look of each row or section in your report,
including the labeling and text style.
All customizations on an Edit Layout page are saved as a custom layout that can be shared by multiple
custom financial statements. A layout is a set of definitions for a financial statement's rows and sections.
After you have saved a custom financial statement, it is available on the Saved Reports page. For more
information, see the help topic Sharing Custom Reports with Other Users.
See the following topics for more details:
■ To start the Financial Report Builder, see Accessing the Financial Report Builder.
■ For details about the contents of each Financial Report Builder page, see Financial Report Builder
Interface.
■ For more explanation of layouts and how to customize them, see Financial Statement Layouts.
■ For more explanation of sections and how to customize them, see Financial Statement Sections.
■ For instructions for customizing rows, see Financial Statement Rows.
■ You need both the Financial Statements permission and the Report Customization permission to
customize reports in the Financial Report Builder. If you do not have necessary permissions, contact
your account administrator. See the help topic Giving Access to Financial Statements for more
information.
■ If you use NetSuite OneWorld, you can use the Financial Report Builder to create separate custom
financial statements per subsidiary. Specialized country-specific layouts are provided for each
subsidiary's financial statements. For more information, see OneWorld Financial Statements.
To access Financial Report Builder training resources, see the SuiteAnalytics: Financial Reports and
Searches page at NetSuite SuiteTraining.
Accessing the Financial Report Builder

You can access the Financial Report Builder in any of the following ways:
■ Run a financial statement, and on its results page, click Customize.

This is the recommended method for customizing OneWorld financial statements to assure
selection of the correct subsidiary context and layout. For more information, see OneWorld Financial
Statements.

Accessing the Financial Report Builder 21
■ Go to Reports > New Financial Report, and select a financial statement type from the New Financial
Report - Select Financial Statement page.
■ Go to Reports > Report Overview. In the Saved Reports, Financial, or Banking/Budgeting lists,
click Customize for a report that uses the Financial Report Builder. For a list of reports that use the
Financial Report Builder, see Available Financial Statements.
■ Go to Reports > Financial > Row Layout Assignment. Click Customize next to a standard financial
statement, or click Edit next to a custom financial statement.
The Financial Report Builder open on the Edit Layout page. If editing functions are not enabled on the Edit
Layout page, see Making a Layout Editable in the Financial Report Builder.
Financial Report Builder Interface

The Financial Report Builder interface includes the following pages:
■ Edit Layout
This page includes the primary financial statement customization tasks. The layout outline provides
an overview of financial sections and rows and includes tools for adding, deleting, and reordering
sections and rows. In the outline, you can change hierarchy and grouping, edit row labels, modify
selection criteria for section data, and set row-level formatting options. Your changes are stored in a
custom layout that can be shared by multiple financial statements. You can click the Preview Layout
button for a quick view of the report structure and formatting without data.
For more information, see:
□ Financial Report Builder Edit Layout Page
□ Financial Statement Sections
□ Financial Statement Rows
■ Edit Columns
This page includes the same functions as the Report Builder Edit Columns page with the following
additional capabilities:
□ The ability to add budget fields as financial statement columns
□ The ability to define dimension columns for data, including class, department, location, time period,
and subsidiary if you are using NetSuite OneWorld
For more information, see Financial Report Builder Edit Columns Page.
■ Filters
This page includes the same functions as the Report Builder Filters page. These filters apply to the
whole report, while the grouping and selection criteria defined on the Edit Layout page filter data for
specific sections. For more information, see Financial Report Builder Filters Page.
Financial statements, like other reports, include lists in their results page footers that enable you to
filter results for a single report instance. Click the More arrow button to display all filters.
■ Sorting
This page includes the same functions as the Report Builder Sorting page. You should set up sorting
by ordering rows and defining sort order for sections on the Edit Layout page instead of this Sorting
page. Sorting options defined on the Edit Layout page override any sorting set on the Sorting page.
For more information, see Financial Report Builder Sorting Page.
■ More Options
This page includes the same functions as the Report Builder More Options page, except it does
not include the Allow Web Query option. Here, you can define an audience for a custom financial

Financial Report Builder Interface 22
statement and set report-level format options. For more information, see Financial Report Builder
More Options Page.
Like the Report Builder, the Financial Report Builder includes a Preview button that enables you to
preview a custom financial statement before saving it. The Preview Layout button on the Edit Layout page
lets you preview the report's hierarchy and formatting.
Be sure to save frequently to avoid losing edits.
Financial Report Builder Edit Layout Page

Most financial statement customization tasks are available on the Edit Layout page of the Financial Report
Builder. When you customize a financial statement, you are likely to spend the majority of your time on
this page.
This page includes a Layout outline that displays the order and hierarchy of all financial statement rows.
In this outline, you also can add, move, and delete financial sections and rows as necessary. Fields in the
right pane of this page correspond to the row selected in the Layout outline and marked with a pencil
icon.
■ When you create a new financial statement, the initial layout is a duplicate of the standard layout for
selected type of financial statement. When you edit an existing custom financial statement, the initial
layout is the custom layout for the custom financial statement when it was created or last edited.
□ If you are using NetSuite OneWorld, the layout displayed in the Financial Report Builder is based on
the subsidiary context you last selected. The selected subsidiary context is displayed at the top of
the page. To customize a layout for a different subsidiary context:
1. Rerun the financial statement.

2. Select the desired subsidiary context from the footer dropdown list.
3. Click Refresh.
4. Click Customize to restart the Financial Report Builder. See OneWorld Financial Statements.
□ You can select another layout from the dropdown list. If editing functions are not enabled on the
Edit Layout page after this selection, you need to click the Edit Layout button. See Making a Layout
Editable in the Financial Report Builder.
□ To view the standard and custom financial statement layouts, go to Reports > Financial > Financial
Row Layouts. See Financial Row Layouts Page.
□ You cannot rename a layout on the Edit Layout page. To rename a layout, go to Reports > Financial
> Financial Row Layouts and enable editing. See Renaming a Custom Financial Statement Layout.
■ To add a financial section or row, select a row type from the Add Row/Section... dropdown list in the
Layout outline. The row is added above the currently selected row.
■ To move a financial section or row, select it in the Layout outline. Then click the up arrow or down
arrow buttons, or drag and drop it to desired place.
■ To delete a financial section or row, select it in the Layout outline, and click the delete button.
■ For more information about Edit Layout page tasks:

□ Creating a Custom Financial Statement Section
□ Editing a Financial Statement Section
□ Editing Financial Statement Header and Summary Rows
□ Editing a Financial Statement Formula Row
□ Editing a Financial Statement Reference Row
□ Editing a Financial Statement Text Row
□ Setting Financial Statement Formatting Options
■ To quickly view the appearance of the layout, without data, click the Preview Layout button.
Previewing a Financial Statement Layout

The Edit Layout page of the Financial Report Builder includes a Preview Layout button that you can click to
view the financial statement without data.

This function enables you review the appearance of the report more quickly than if you had to wait for
data to return. You can view the actual accounts and confirm that financial section criteria are correct.
The Financial Report Builder also includes a Preview button that you can click to run the report with data
before saving it.
Important: Be sure to save your custom financial statement in a timely manner, to avoid losing
edits made on the Edit Layout page.
Financial Report Builder Edit Columns Page

On the Edit Columns page of the Financial Report Builder, you can make changes to the columns for a
custom financial statement.

The functions available on this page are similar to those available on the Report Builder Edit Columns
page, as described in Adding, Removing, or Reordering Report Columns. Additional capabilities include:
■ Adding a Percent of Expense Column to an Income Statement

■ Adding a Percent of Income Column to an Income Statement
■ Adding Budget Columns to Financial Statements
■ Adding Persistent Matrix Columns to Financial Statements
Avoid selecting values related to time from the View Columns By dropdown list for reports that use the
Subsidiary Context of Subsidiary (Consolidated).
Note: If you remove the original Amount column, you cannot drill down on the data in the
Amount column that you add later.
Most of your financial statement customizations are likely to be made to rows, and so are done on the
Financial Report Builder Edit Layout Page.
Column values in financial statement results are rounded to the currency precision, as determined by the
format of the company currency, or in NetSuite OneWorld, by the format of the subsidiary base currency.
This rounding applies to currency values and non-currency values, including formula column values.

Warning: For performance reasons, a report cannot include more 30 data columns. If you try to
add a 31st column on the Edit Columns page, you will receive an error. Report results may include
more than 30 columns because of persistent matrix columns defined in the View Columns By list.
See Adding Persistent Matrix Columns to Financial Statements.
Adding a Percent of Expense Column to an Income Statement

You can customize an income statement to include a column that displays the calculated percent of
expense for each total row in a selected amount column. This column is added to the right of the amount
column.
The following formula is used to calculate % of Expense:
% of Expense = (Amount / Total Expense) * 100 [rounded to the nearest 2 decimal places]
By default, Total Expense is the value of the original Expense section of your Income Statement report,
because an Expense marker is set on this section. The default Total Expense value excludes the Cost of
Goods and Other Expense sections.
Note: If you want to use a different row as the basis for the % of Expense calculation, you need
to set the Marker field to Expense for that row. This marker can only be set for one row at a time. If
you want to include a total of multiple rows in the % of Expense calculation, you can add a formula
row to compute this total and set its Marker field to Expense.

To add a Percent of Expense column to your Income Statement:
1. Display the income statement in the Financial Report Builder. See Accessing the Financial Report
Builder.
2. Determine the row that should have a marker for use as the Total Expense value.
■ If you want to base the Total Expense value on the default Expense section, skip to step 5.
■ If you want to base the Total Expense value on another Income Statement row, skip to step 4.
■ If you want to base the Total Expense value on a computation of multiple row values, you need
add a formula row before you can set the marker. Go to step 3.
3. To add a formula row computing Total Expense based on multiple row values:
1. Select the row below the place where you want to add a new formula row, and select Add
Formula Row from the Add Row/Section... list. The changes the layout area to the right to
Formula Row.
2. Enter a name for the new row in the Formula Label field.
3. To exclude this row's values from report results, clear the Display Row box.
4. Use the formula builder to enter an expression that computes a total for all of the sections
and rows to be included in the Total Expense value. Add each section or row value on a
separate line. For each line:
■ Select an operator. In most cases it will be addition (+) or possibly subtraction (-).
■ Select opening parentheses if needed.
■ In the Type field, indicate whether the value is a constant number (Constant) or a value
from another section or row (Row). You will most likely select Row here.
■ In the Value field, select a section or row, or enter a constant value.
■ Select closing parentheses if needed, and click OK.
5. Review the expression displayed at the top of the formula builder for correctness, and
make adjustments as necessary.
Following is an example layout of a formula row used for Total Expense in the % of Expense
calculation:

4. On the Financial Report Builder Edit Layout page, set the Expense marker on the row to be used as
the Total Expense value for the % of Expense calculation.
1. In the outline, select the row.
2. Ensure the Marker field is set to Expense.
3. Click OK in the warning dialog.
5. After you have set the marker for the Total Expense value, you can add the % of Expense column
on the Edit Columns page.
1. Click the Edit Columns link.
2. In the Report Preview pane, select an amount column.
3. When the amount column is highlighted, check the Add % of Expense Column box.
6. Click Save.
Adding a Percent of Income Column to an Income Statement

You can customize an income statement to include a column that displays the calculated percent of
income for each total row in a selected amount column. This column is added to the right of the amount
column.
The following formula is used to calculate % of Income:
% of Income = (Amount / Total Income) * 100 [rounded to the nearest 2 decimal places]
By default, Total Income is the value of the original Income section of your Income Statement report,
because an Income marker is set on this section. The default Total Income value excludes the Other
Income section.

Note: If you want to use a different row as the basis for the % of Income calculation, you need to
set the Marker field to Income for that row. This marker can only be set for one row at a time. If
you want to include a total of multiple rows in the % of Income calculation, you can add a formula
row to compute this total, and set its Marker field to Income.
To add a Percent of Income column to your Income Statement:
1. Display the income statement in the Financial Report Builder.

2. Determine the row that should have a marker for use as the Total Income value.
■ If you want to base the Total Income value on the default Income section, skip to step 5.
■ If you want to base the Total Income value on another Income Statement row, skip to step 4.
■ If you want to base the Total Income value on a computation of multiple row values, you need
add a formula row before you can set the marker. Go to step 3.
3. To add a formula row computing Total Income based on multiple row values:
1. Select the row below the place where you want to add a new formula row, and from the
Add Row/Section... list select Add Formula Row.
2. Enter a name for the new row in the Formula Label field.
3. To exclude this row's values from report results, clear the Display Row box.
4. Use the formula builder to enter an expression that computes a total for all of the sections
and rows to be included in the Total Income value. Add each section or row value on a
separate line. For each line:
■ Select an operator. In most cases it will be addition (+) or possibly subtraction (-).

■ Select opening parentheses if needed.

■ In the Type field, indicate whether the value is a constant number (Constant) or a value
from another section or row (Row). You will most likely select Row here.
■ In the Value field, select a section or row, or enter a constant value.
■ Select closing parentheses if needed, and click OK
5. Review the expression displayed at the top of the formula builder for correctness, and
Following is an example layout of a formula row used for Total Income in the % of Income
calculation:
4. On the Financial Report Builder Edit Layout page, set the Income marker on the row to be used as
the Total Income value for the % of Income calculation.
1. In the outline, select the row.
2. Ensure the Marker field is set to Income.
3. Click OK in the warning dialog.
5. After you have set the marker for the Total Income value, you can add the % of Income column on
the Edit Columns page.
1. Click the Edit Columns link.
2. In the Report Preview pane, select an amount column.
3. When the amount column is highlighted, check the Add % of Income Column box.
6. Click Save.

Adding Budget Columns to Financial Statements

On the Financial Report Builder Edit Columns page, budget fields are available as columns to add to all
financial statements. You can add budget fields, along with corresponding fields from the Financial folder,
to provide budget vs. actual values in your financial statements.
In addition to the Budget folder, a Budget and Financial folder also is available on the Edit Columns page.
This folder includes fields corresponding to some of the fields in the Financial folder, but that include both
budget and actual values.

Adding Persistent Matrix Columns to Financial Statements

For reports other than financial statements, the only method for adding matrix columns to reports is to
select from the Column list in the report footer. For details, see the help topic Adding Matrix Columns
to Reports. Matrix columns added through this method apply only to the current report, so you need to
repeat the selection each time you run the report.
On the Financial Report Builder Edit Columns page, the View Columns By list enables you to select a
dimension to be used for matrix columns that persist whenever a custom financial statement is run. Total
is the default dimension.
The data for the selected dimension can be displayed in separate columns for each dimension value or in
a hierarchical manner with child values grouped under parent values within the same columns. To display
data hierarchically, select a (Hierarchy) option in the View Columns By list. In NetSuite OneWorld, avoid
selecting values related to time from the View Columns By list for reports that use the Subsidiary Context
of Subsidiary (Consolidated).

Financial Report Builder Filters Page

On the Filters page of the Financial Report Builder, you can make changes to the filters for a custom
financial statement. The functions available in this page are the same as those available in the Report
Builder Filters page. For details, see the help topic Report Customization. The Financial Report Builder
Filters Page includes the added capability of filtering by budget field values in any financial statement.
■ If you select a column from the Budget folder, the filter you define is applied to budget values only.
■ If you select a column from the Financial folder, the filter is applied to actual values only.
■ If you select a column from Budget and Financial subfolders, the filter is applied to both budget and
actual values.
For most custom financial statements, you do not need to use this page. You can define grouping and
selection criteria for financial sections on the Financial Report Builder Edit Layout Page to perform the

filtering that you require. For information, see Financial Statement Sections. The Filters page is available if
you need to define filters that apply to the whole report rather than to particular sections.
Note: Financial statements, like other reports, include lists in their results page footers that
enable you to filter results for a single report instance.
Financial Report Builder Sorting Page

Important: For financial statements, you should define sorting at the row and financial section
level on the Financial Report Builder Edit Layout Page rather than on the Sorting page.
On the Sorting page of the Financial Report Builder, you can make changes to the sorting for a custom
financial statement. The functions available in this page are the same as those available in the Report
Builder Sorting page. For details, see the help topic Sorting Data on Reports. The Financial Report Builder
Sorting page includes the added capability of sorting by budget field values in any financial statement.
On the Financial Report Builder Edit Layout page, you can reorder rows and define grouping and sort
order for financial sections based on accounts, class, department, location, or if you are using NetSuite
OneWorld, subsidiary. These sorting options override the sorting defined on the Sorting page. For
information, see Financial Statement Sections.
Financial Report Builder More Options Page

On the More Options page of the Financial Report Builder, you can:
■ Define an audience for a custom financial statement.

■ Enter a description of a custom financial statement.
■ Set report-level format options for a custom financial statement including the following:
□ (Income Statements only) Indicate whether report data should be on a cash basis or accrual
basis. This option defaults to the setting for the Cash Basis Reporting preference set at Setup >
Accounting > Accounting Preferences. For information, see the help topic Setting Up Cash Basis
Reporting.
□ Indicate whether rows with a zero balance should be displayed.
□ Indicate whether only transactions completed in the web store should be included.
□ Indicate whether only accounts that had activity during the report range should be included.
□ Indicate whether the custom report should be available from the Reports page.
□ Indicate whether the report should display a currency symbol, such as $, next to monetary
amounts. (Available for reports displaying monetary amounts.)
□ Define an Expand Level for the custom report. For financial statements, you should set the
expansion level per row and financial section, using the Display field on the Edit Layout page. See
Financial Report Builder Edit Layout Page.
□ (For summary reports only) Define a custom detail report to be the drilldown for the custom
report's View Detail links. This option also applies to drilldowns from custom report snapshots built
from the custom report.
These options are in addition to the row-level options available on the Financial Report Builder Edit
Layout Page. In cases where a preference is available on both the row level and report level, such as
the Show Currency option, the row-level setting takes precedence.

This page's options are similar to those on the Report Builder More Options page. For details, see the
help topics Setting Additional Options for Custom Reports and Sharing Custom Reports with Other Users.
Important: The Allow Web Query option is not available for financial statements.
Financial Statement Layouts

To enable multiple financial statements to share a consistent appearance and the same set of rows, while
displaying different columns and differently filtered data, financial statement row definition information is
stored in objects called layouts, rather than in the reports themselves.
Because you define a set of included financial sections and rows, their order and hierarchy, and row-
level formatting as a layout rather than as a report, you can reuse this definition across multiple financial
statements by assigning the same layout to them.
NetSuite includes a set of standard layouts for all types of financial statements. When you create a custom
financial statement, the edits you make on the Financial Report Builder's Edit Layout page are stored
in a custom layout. A custom layout begins as a duplicate version of one of the standard layouts and is
modified as you make edits to its financial sections and rows.
Review the following topics for information about working with layouts:
■ New Financial Report - Select Financial Statement Page

Financial Statement Layouts 36
■ Alternate Layouts in the Financial Report Builder

■ Making a Layout Editable in the Financial Report Builder
■ Editing a Financial Statement Layout
■ Financial Row Layouts Page
■ Renaming a Custom Financial Statement Layout
■ Financial Reports: Row Layout Assignment Page
■ Assigning a Layout to a Financial Statement
■ Financial Layout Change Tracking
Note: If you use NetSuite OneWorld, specialized country-specific layouts are available for each
subsidiary's financial statements. The layout selected on the Edit Layout page of the Financial
Report Builder when you customize a financial statement is based on the last selected subsidiary
context. For more information, see Subsidiary-Specific Financial Layouts.
New Financial Report - Select Financial Statement Page

This page is a listing of standard financial statement layouts. It opens when you select Reports > New
Financial Report. This page enables you to select the type of financial statement that you want to create in
the Financial Report Builder. A standard layout is provided for each type of financial statement.
Click the layout for the type of custom financial statement that you want to create. A custom layout that
duplicates the selected layout displays in the Financial Report Builder Edit Layout Page.
Note: If you use NetSuite OneWorld, country-specific layouts are available for Balance Sheet,
Cash Flow Statement, and Income Statement reports. Be aware that selecting a country-specific
layout does not automatically set a matching subsidiary context for your custom financial
statement. The subsidiary context for a custom financial statement, displayed in the Financial
Report Builder, is based on the subsidiary context selected when the report was last run. For more
information, see Subsidiary-Specific Financial Layouts.
Alternate Layouts in the Financial Report Builder

In the Financial Report Builder, you can use the Layout list on the Edit Layout page to select a different
layout. For example, you can select a previously created custom layout for the new custom financial
statement. Each custom layout includes all customizations made on the Edit Layout page, so selecting an
different layout can result in significant changes.
The Layout list is shown in the following screenshot.

You may not be able to edit the layout you select immediately. If you cannot make changes on the Edit
Layout page after you select a layout, click the Edit Layout button. See Making a Layout Editable in the
Financial Report Builder.
The layout in the Financial Report Builder for NetSuite OneWorld is based on the subsidiary context you
last selected for the financial statement. The Subsidiary Context is displayed to the left of the Layout list.
If you want to customize a layout for a different subsidiary context, first run the financial statement using
the desired subsidiary context. See Subsidiary-Specific Financial Layouts.
Making a Layout Editable in the Financial Report Builder

When you start the Financial Report Builder, the current layout is displayed in the Edit Layout page. The
layout may be a standard layout, a shared custom layout, or a custom layout that is used only in a single
When you customize a standard financial statement, the edits you make on the Financial Report Builder's
Edit Layout page are stored in a custom layout. A custom layout begins as a duplicate version of one of
the standard layouts and is modified as you make edits to its financial sections and rows.
When you open a report to customize it, you can select a different layout, but you cannot edit the initial
current layout. See Accessing the Financial Report Builder.
To enable layout editing, click Edit Layout. When the button is dimmed, editing is enabled.
You cannot edit standard layouts. If you have selected a standard layout, you receive a prompt to change
the name of the layout when you click Edit Layout. If you attempt to edit a shared custom layout, the
prompt gives you the option of editing the shared layout or creating a duplicate for editing with a
different name.
For other information about financial report layouts, see the following topics:
■ Alternate Layouts in the Financial Report Builder

■ Editing a Financial Statement Layout
■ Financial Statement Sections

■ Financial Statement Rows
Editing a Financial Statement Layout

A financial statement layout is a set of definitions for financial sections and rows. Each layout can be
shared among multiple financial statements. When you create a custom financial statement, most of your
customizations are to the statement's assigned layout.
You can make changes to a layout on the Financial Report Builder Edit Layout Page. To display a layout for
editing, see:
■ Accessing the Financial Report Builder

■ Making a Layout Editable in the Financial Report Builder
To complete specific layout editing tasks, see:
■ Financial Statement Sections

■ Financial Statement Rows
To review the financial statement layouts available in your account, see:
■ Financial Row Layouts Page
To rename layouts, see:
To review and change the assignments of layouts to financial statements, see:
■ Financial Reports: Row Layout Assignment Page

Financial Row Layouts Page

Go to Reports > Financial > Financial Row Layouts to see a list of financial statement layouts in your
account, including both standard and custom. This page enables you to view layouts by financial
statement type and to delete custom layouts that are no longer needed.
■ To view layouts for one type of financial statement, select the statement from the Report Type list. To
view all layouts, select All.
■ To delete a custom layout, click its Delete link.
■ To rename a custom layout, enable editing, click directly on the layout name, and enter the new name.
■ To view the financial statements to which a layout is assigned, click the View Assignments link to
display the Financial Reports: Row Layout Assignment Page.
Renaming a Custom Financial Statement Layout

Currently you cannot rename a financial statement layout in the Financial Report Builder, but this task is
available on the Financial Row Layouts page.

To rename a custom financial statement layout:
1. Go to Reports > Financial > Financial Row Layouts.

2. On the Financial Row Layouts page, look for a pencil icon next to the Layout Name heading:
If the pencil icon does not appear, click the edit switch to turn inline editing on. The
switch looks like this when editing is on .
3. Click directly on the layout name and enter the new name.
Note: You cannot rename a standard financial statement layout.
Financial Reports: Row Layout Assignment Page

The Financial Reports: Row Layout Assignment page lists financial statements and layouts, indicating the
layout assigned to each financial statement. To display this page, go to Reports > Financial > Financial Row
Layouts, or click the View Assignments link on the Financial Row Layouts Page.
You can change a layout assigned to either a custom or standard financial statement by clicking the Edit
button, clicking directly on a layout in the Row Layout column, and selecting a different layout.
You can filter this page to display only a selected financial statement type, a selected layout, or if you are
using NetSuite OneWorld, a selected subsidiary.
■ To display assignments for a specific type of financial statement, select that statement from the
Report Type list. To display assignments for all types of statements, select All.
■ To display assignments for a specific layout, select that layout from the Row Layout list. To display
assignments for all layouts, select All.
■ To display assignments for layouts relevant to a specific subsidiary, select that subsidiary from the
Subsidiary Context list. To display assignments for layouts relevant to all subsidiaries, select All.
Assigning a Layout to a Financial Statement

You can assign layouts to custom financial statements in the Financial Report Builder.
■ When you create a new custom financial statement, a new custom layout automatically displays in the
Financial Report Builder. This new layout is a duplicate of the standard layout for the standard financial
statement.
■ When you edit an existing custom financial statement, the previously assigned layout displays in the
Financial Report Builder.
■ In both of these cases, you can select from the Layout list on the Edit Layout page to assign a different
layout to the financial statement.
You can assign layouts to both custom and standard financial statements on the Financial Reports: Row
Layout Assignment page.
1. Go to Reports > Financial > Row Layout Assignment.

2. On the Financial Reports: Row Layout Assignment page, look for a pencil next to the Row Layout
heading:
If the pencil icon does not appear, click the button to turn inline editing on. The button
looks like this when editing is on .

3. Click directly on the layout in the Row Layout column, and select a different layout from the list.
Financial Layout Change Tracking

Whenever a report with a financial layout is edited, the details about the layout changes are logged in the
audit trail. You can use the Analytics Audit Trail search to review these changes. For more information, see
the help topic Audit Trail Search.
Financial Statement Sections

A financial section is a subset of financial data in a financial statement. Each financial section consists of a
header row that includes a description of the section, account rows that display data amounts, and a total
row that displays the total amount for the section.
The following screenshot shows rows in the Bank section of a standard Balance Sheet:
1 Header Row
2 Account Rows
3 Total Row
Note that if you collapse a section, only its header row displays with header text and the amount from the
total row. Bank, Other Current Asset, and Fixed Assets are collapsed in the following example:

Financial Statement Sections 41
If a section is not preceded by the plus sign or minus sign, it cannot be collapsed or expanded.
The following screenshot illustrates the editing of the Bank section in the Financial Report Builder:
For standard financial statements, each financial section corresponds to an account type, and section data
rows are grouped and sorted by account number. The criteria used for section data are dynamic so that
when a financial statement is run, each section includes data for all accounts of the selected type. This
method of defining section criteria is preferable to using static lists of accounts. Dynamic criteria ensure
that all necessary accounts are included in a financial section and are particularly useful for including
newly created accounts.
When you create custom financial statements, you can define custom sections that are based on criteria
other than account type. These criteria may include account name, account number, class, department,
location, and subsidiary. See Creating a Custom Financial Statement Section.
You can make many other changes to sections in custom financial statements including changing their
grouping, sorting, hierarchy, expansion, labels, and format options. See Editing a Financial Statement
Section.
The Financial Report Builder also enables you to add new sections to a custom financial statement. See
Adding a Section to a Custom Financial Statement.
If you use NetSuite OneWorld, you can filter and group section data by subsidiary. See Organizing
Financial Statement Data by Subsidiary.
Creating a Custom Financial Statement Section

On the Financial Report Builder's Edit Layout page, you can create a custom section by adding a new
section with new selection criteria or by editing selection criteria for an existing section, causing a

duplicate section to be created. Selection criteria define the accounts to be included in a financial
statement section.
Be aware of the following limitations for custom sections:
■ To avoid unexpected results, do not define overlapping criteria for two or more custom sections in a
financial statement. If an account fits the criteria for more than one section, the system determines the
account's section, which may not be the one you expect.
■ If you create a custom Cash Flow Statement that includes custom sections, its value for the Cash
at Beginning of Period row is likely to be incorrect unless you create a custom Cash Statement that
shares these custom sections and make that custom Cash Statement the referenced report for the
Cash at Beginning of Period row. See Customizing Cash Flow Statement Account Sections.
■ Be careful that section filtering does not result in a duplicate combination of account, department,
location, class, or subsidiary filtered values on multiple lines because a financial statement cannot
display values for an identical account multiple times. To avoid incorrect totals, the statement displays
correct values the first time the account is listed and displays zeroes for later listings of the same
account. For example, this issue may occur when accounts are filtered by a department that is a
parent of one or more other departments.
Editing Selection Criteria for an Existing Section
To edit selection criteria for an existing section:
1. Start the Financial Report Builder, and ensure an editable custom layout is selected in the Edit
Layout page. For information, see Accessing the Financial Report Builder.
2. Select a financial section in the Layout outline.
3. In the right pane of the Financial Report Builder on the Section subtab, click Edit Criteria.

4. In the Edit Section Criteria popup, click OK to indicate that you are creating a new custom section.
5. You can insert and remove filters.
■ To add a filter, select a field from the list in the Filter column.
■ In the Filter popup that opens immediately after you select a filter, select one or more values
to indicate the criteria to be applied to this section. You also can click Set Options to open this
popup.
■ If you want to use parenthetical expressions to define section data filters, check the Use
Expressions box. This option functions here in the same manner as it does for search criteria.
For more information, see the help topic Using And/Or Expressions in Search Criteria.
6. If you want this custom section to be available for use in other custom financial layouts, click Share
Section.
■ In the Share Section popup, click OK.
■ Change the section name/ID as desired.
7. Make other changes to the section as desired. See Editing a Financial Statement Section.
Adding a New Custom Section

To add a new custom section to a custom financial statement:
2. In the Layout outline, select the row where you want to insert the new section. The section is added
above the selected row. (Note that you also can use the up arrow and down arrow buttons or drag
and drop the section to move it after it is added.)
3. From the Add Row/Section... list, select Add Financial Section.
4. In the New Section Row popup, choose the Create New Section option, and click OK.
5. You can insert and remove filters.

■ To add a filter, select a field from the list in the Filter column.
■ In the Filter popup that opens immediately after you select a filter, select one or more values to
indicate the data that will be included in this section. You also can click Set Options to open this
popup.
■ If you want to use parenthetical expressions to define section data filters, check the Use
Expressions box. This option functions here in the same manner as it does for search criteria.
For more information, see the help topic Using And/Or Expressions in Search Criteria.
6. If you want this custom section to be available for use in other custom financial statements, click
Share Section.
■ In the Share Section popup, click OK.
■ Change the section name/ID as desired.
7. Make other changes to the section as desired. See Editing a Financial Statement Section.
Editing a Financial Statement Section

On the Financial Report Builder Edit Layout Page you can perform other edits to financial sections, in
addition to defining selection criteria that determine the accounts to be included.
When you edit selection criteria for a section, you are creating a new section. See Creating a Custom
Financial Statement Section.
To edit a section:
2. In the Layout outline, select the section that you want to edit.
3. Complete any of the following tasks:
■ Editing Financial Section Labels
■ Modifying Financial Section Hierarchy
■ Modifying Financial Section Row Expansion
■ Modifying Financial Section Grouping
■ Modifying Financial Section Sort Order
■ Modifying Financial Section Format Options
Note: If you want to use a section to calculate % of Expense or % of Income column values for
a custom income statement, set its Marker field to Expense or Income. See Adding a Percent of
Expense Column to an Income Statement or Adding a Percent of Income Column to an Income
Statement.
Editing Financial Section Labels

You can:
■ Edit the section's Header Label. This is the text in the section's header row.
■ Choose whether to display the Header row. To hide this row, clear the Display Row box.
■ Edit the section's Total Label. This is the text in the section's total row that lists the total amount for the
section. If this field is left blank, the default label
Total - <Header Label> is displayed.

■ Choose whether to display the total row. To hide this row, clear the Display Row box.
Modifying Financial Section Hierarchy

You can change a financial section's placement in the report hierarchy by selecting a different row in the
Child Of list. The section is moved under the row you select here, as reflected in the Layout outline.
Alternatively, you can drag and drop a financial section in the Layout outline to change its hierarchy.
Modifying Financial Section Row Expansion

You can indicate the expansion of financial section data, by selecting from the Display list:
■ Expanded – the section is displayed in expanded format, showing all rows. Viewers can collapse it.
This is the default.
■ Collapsed – the section is displayed in collapsed format, showing a header row with a summary
amount. Viewers can expand it.
■ Cannot Expand – the section is displayed in collapsed format. Viewers cannot expand it.

Modifying Financial Section Grouping

By default, financial section data are grouped by accounts.
■ You can select from the Group By dropdown list to change this primary grouping to be by class,
department, location, customer/project, item, or if you are using NetSuite OneWorld, subsidiary.
■ You also can set an optional, secondary grouping in the Then By dropdown list to be by accounts,
class, department, location, customer/project, item, or subsidiary.
The Show Hierarchy check boxes next to the Group By and Then By dropdown lists indicate whether full
hierarchical names are used for group labels and sort order. Full hierarchical names are in the format of
grandparent : parent : child. Non-hierarchical, or flat, names include only the child. By default, these boxes
are checked and full hierarchical names are used.
Be aware of how grouping interacts with filtering to select accounts for a section. Be careful that your
custom financial statement does not include multiple lines with a duplicate combination of account,
department, location, class, customer/project, item, or subsidiary filtered values because a financial
statement cannot display values for an identical account multiple times. To avoid incorrect totals, the
statement displays correct values the first time the account is listed and displays zeroes for later listings of
the same account.
Modifying Financial Section Sort Order

Within each grouping of financial section data, you can define the sort order of account rows on the
Order subtab. Note that if you have defined a secondary grouping, two Order subtabs are provided.
For grouping by accounts, available sort orders include:
■ Account Name Ascending

■ Account Name Descending
■ Account Number Ascending
■ Account Number Descending
■ Custom
For grouping by class, department, location, item, or subsidiary, available sort orders include:
■ Ascending

■ Descending
■ Custom
For grouping by customer/project, available sort orders include:
■ Customer/Project Name Ascending

■ Customer/Project Name Descending
■ Customer/Project Number Ascending
■ Customer/Project Number Descending
■ Custom
The Custom sort order enables you to manually set the order of data rows. For example, you could set the
order so that all new accounts display at the end of the section.
Note: If a list used for grouping includes more than 200 records, the list is truncated and
custom sort order is not supported. This scenario is most likely to occur when grouping by item or
customer/project.
Modifying Financial Section Format Options

You can modify the formatting of text, lines, and background color for section rows, including the header
row that displays a description of the section, account rows that display data amounts, and the total
row that displays the total amount for the section. Note that the same format options are applied to all
account rows in a section. You also can indicate whether to show currency symbols, reverse signs, or
include text, such as USD, before or after amounts for the account rows and total row.
You cannot change whether account numbers are displayed. Account names include account numbers
when the accounting preference Use Account Numbers is checked.
You can make these edits on the Format subtab.

Note: Checking the Reverse Sign box for a row affects all dynamic total calculations that include
that row's value. Always run the report and review the accuracy of all total rows if you use this
option.
For more information, see Setting Financial Statement Formatting Options.
Adding a Section to a Custom Financial Statement

You can add sections to a custom financial statement. An added section can be:
■ a standard section defined within NetSuite

■ an existing custom section that has been designated as shared by its creator, meaning it can be used
by any custom financial statement
■ a new custom section that you create
Warning: To prevent unexpected results, do not add two or more different sections with
overlapping criteria to a single financial statement. If an account fits the criteria for more than one
section, the system determines the account's section, which may not be the one you expect.
To add a section to a custom financial statement:

2. In the Layout outline, select the row above which you want to insert the new section. (Note that you
also can use the up arrow or down arrow buttons or drag and drop the section to move it after it is
added.)
3. From the Add Row/Section... dropdown list, select Add Financial Section.
4. In the New Section Row popup, do one of the following:

■ Choose the Use Existing Shared Section option, select a Section Name/ID, and click OK.
■ Choose the Create New Section option, and click OK. Follow the instructions in Adding a New
Custom Section to define section criteria.
5. Make other edits to the section as desired. See Editing a Financial Statement Section.
for the Cash at Beginning of Period row is likely to be incorrect unless you create a custom
Account Sections.
Adding Subsection Examples

On the Financial Report Builder's Edit Layout page, you can add subsections within any financial
statement section or header and summary row grouping. You can indicate the subsection's parent

section or parent header/summary row grouping by your selection in the Child Of dropdown or by the
subsection's placement in the Layout outline. You may need to add a new header and summary row to
group data from multiple subsections.
The following steps provide examples for adding subsections.
■ Creating Two Income Statement Fixed Assets Subsections

■ Creating a Cash Flow Statement Depreciation Expense Subsection
Creating Two Income Statement Fixed Assets Subsections

1. Go to Reports > New Financial Report, and choose the Standard Balance Sheet Layout.
2. On the Financial Report Builder Edit Layout page, modify the Name for the report as desired.
3. From the Add Row/Section list, select Add Header and Summary Rows.
4. Edit the Header Label to be Fixed Assets (new) and the Total Label to be Fixed Assets (new) -
Total.
5. From the Add Row/Section list, select Add Financial Section. In the popup, choose Use Existing
Shared Section, and select Fixed Assets from the Section Name/ID list. Click OK if a popup
appears asking you if you want to continue.
6. Edit the Header Label to be Accumulated Depreciation (new) and the Total Label to be
Accumulated Depreciation - Total.
7. In the Child Of list, select Fixed Assets (new).
8. On the Section subtab, click Edit Criteria, and click OK in the popup. Check Use Expressions.
Select Account Name from the Filter list, and in the Filter popup, select all accumulated
depreciation accounts.
9. In the Layout outline, select the original Fixed Assets section, and change Child Of to Fixed Assets
(new).
Select Account Name from the Filter list. In the Filter popup, change the list selection to None Of,
and select all depreciation accounts.
11. Click Save.
Creating a Cash Flow Statement Depreciation Expense Subsection

1. Go to Reports > New Financial Report, and choose the Standard Cash Flow Statement Layout.
2. On the Financial Report Builder Edit Layout page, modify the Name for the report as desired.
3. From the Add Row/Section list, select Add Financial Section. In the popup, choose Create New
Section.
4. Change the Header Label to Depreciation Expense and the Total Label to Depreciation
Expense - Total.
5. In the Child Of list, select Adjustments to Net Income.
6. In the Display list, select Can not Expand.
7. On the Section subtab, select Account Name from the Filter list, and in the Filter popup, select all
depreciation accounts.
8. On the Format subtab under Account Row Format, check Reverse Sign.
9. In the Layout outline, select the Fixed Asset section.
Select Account Name in the Filter column. In the Filter popup, change the dropdown to None Of
and select all depreciation accounts.
11. Click Save.

Financial Statement Rows 50
Financial Statement Rows

Most financial statement output is displayed in financial sections, which are subsets of financial data
organized by accounts or other dynamic criteria. In addition to sections, financial statements also can
include the following types of rows:
■ Header and summary rows: Display a heading over multiple related sections and rows with a linked
summary row at the bottom that displays a summarized amount for all rows listed under the header
row.
■ Formula row: Displays a custom calculation based on values of other rows in the financial statement.
■ Reference row: Displays a value referenced from a financial section or rows in another financial
statement. (Available only for Balance Sheet and Cash Flow Statement reports).
■ Text row: Displays static text or provides a blank row in between financial statement sections.
The Financial Report Builder enables you to add, move, delete, and edit all of these types of rows in a
To make changes to custom financial statement rows:
2. Do any of the following:
■ To add a row, select a row type from the Add Row/Section list in the Layout outline.
■ To move a row, select it in the Layout outline, and click the up arrow or down arrow buttons.
■ To delete a row, select it in the Layout outline, and click the delete button.
■ To edit a row, select it in the Layout outline and make changes to its properties in the right pane
of the Edit Layout page.
Different edits are available for different types of rows. See the following:
□ Editing Financial Statement Header and Summary Rows
□ Editing a Financial Statement Formula Row
□ Editing a Financial Statement Reference Row
□ Editing a Financial Statement Text Row
Note: For information about editing sections, see Financial Statement Sections.
Editing Financial Statement Header and Summary Rows

In NetSuite financial statements, header rows and their linked summary rows are used to aggregate
related rows of data. The header row appears above its set of child rows and usually contains descriptive
text. The summary row appears below the set of rows and summarizes the row amounts. This summary
can be a dynamic total that adds all row amounts or a calculation based on a more complex formula.

The following screenshot points out header rows and their linked summary rows. These header rows
differ from section header rows in that they do not include their own account rows, but instead group
data from other rows.
1 Header row: Assets
2 Summary row: Assets
3 Header row: Current Assets
4 Summary row: Current Assets
5 Header row: Liabilities & Equity
6 Summary row: Liabilities & Equity
To edit header and summary rows:

2. In the Layout outline, do one of the following:
■ Select the row below the place where you want to add a new header row, and from the Add
Row/Section list, select Add Header and Summary Rows.
■ Select an existing header row or linked summary row that you want to edit. (Notice that
whenever you select a header or summary row, its linked row is also selected, and you can edit
properties for both rows.)
■ Editing Header and Summary Labels
■ Modifying Header Row Hierarchy
■ Modifying Header Row Expansion
■ Setting Summary Calculation Method
■ Modifying Header and Summary Row Format Options
Editing Header and Summary Labels

You can:

■ Edit the Header Label. This is the header row's text.

■ Choose whether to display the header row. To hide this row, clear the Display Row box.
■ Edit the Summary Label. This is the summary row's text. If this field is left blank, the default label
Summary - <Header Label> is displayed.
■ Choose whether to display the Summary row. To hide this row, clear the Display Row box.
Modifying Header Row Hierarchy

You can change a header row's placement in the report hierarchy by selecting a different row in the Child
Of dropdown. The header row is moved under the row you select here. This move is reflected in the
Layout outline.
Alternatively, you can drag and drop a header row in the Layout outline to change its hierarchy.
Modifying Header Row Expansion

You can indicate the expansion of data rows under a header row by selecting from the Display dropdown:
■ Expanded – data rows are displayed in expanded format. Viewers can collapse the header row to hide
other rows. This is the default.
■ Collapsed – the header row is displayed in collapsed format. Viewers can expand it.
■ Cannot Expand – the header row is displayed in collapsed format. Viewers cannot expand it. In this
case, the summary amount is displayed and the details that make up the summary cannot be seen.
Setting Summary Calculation Method

By default, a summary row displays a sum of amounts for the group of rows under its linked header.
This sum is dynamic. This means it changes when any of the row amounts change. The Financial Report
Builder also enables you to define a formula to calculate the summary.

Note: Enabling the Reverse Sign option for a row affects all dynamic total calculations that
include that row's value.
To define a formula to calculate a summary row:
1. When a header and summary rows combination is selected in the Layout outline, choose the Apply
a Formula option.
2. Use the formula builder to enter an expression. Add each value on a separate line.
1. Select an operator if needed. Addition (+), subtraction (-), multiplication (*), division (/), and
percentage (%) operators are available.
2. Select opening parentheses if needed.
3. Indicate whether the type of value is a constant number (Constant) or a value from
another row in the report (Row).
4. Enter the value, which is a field or a dropdown depending on the value type you select.
5. Select closing parentheses if needed.
6. Repeat until the formula expression is complete.
7. Review the expression displayed at the top of the formula builder for correctness, then
Modifying Header and Summary Row Format Options

You can modify the formatting of text, lines, and background color for header and summary rows. You
also can indicate whether to show currency symbols, reverse signs, or include text, such as USD, before or
after the summary row amount.

Note: Enabling the Reverse Sign option for a row affects all dynamic total calculations that
include that row's value.
Editing a Financial Statement Formula Row

A formula row can be used to display a value calculated from the values of other rows in a financial
statement. The Financial Report Builder enables you to define and edit the expression used to calculate a
formula row value, as well as edit other formula row characteristics, in custom financial statements.
The following screenshot illustrates the editing of a formula row in the Financial Report Builder:
To edit a formula row:

■ Select the row below the place where you want to add a new formula row, and select Add
Formula Row from the Add Row/Section list.
■ Select an existing formula row.
■ Editing a Formula Row Header Label

■ Modifying Formula Row Hierarchy

■ Modifying Formula Row Format Options
■ Defining a Formula Row Expression
Note: If you want to use a formula row to calculate % of Expense or % of Income column values
for a custom income statement, set its Marker field to Expense or Income. See Adding a Percent
of Expense Column to an Income Statement or Adding a Percent of Income Column to an Income
Statement.
Editing a Formula Row Header Label

You can edit the Formula Label for a formula row. This is the row's text. To hide this row, clear the Display
Row box
Modifying Formula Row Hierarchy

You can change a formula row's placement in the report hierarchy by selecting a different row in the Child
Of dropdown. The formula row is moved under the row you select here. This move is reflected in the
Layout outline.
Alternatively, you can drag and drop a formula row in the Layout outline to change its hierarchy.
Modifying Formula Row Format Options

You can modify the formatting of text, lines, and background color for a formula row. You also can
indicate whether to show currency symbols, reverse signs, or include text before or after the formula row
amount.
that row's value. Always run the report and review the accuracy of all total rows if you use this
option.
Defining a Formula Row Expression

You can define the expression used to calculate a value for a formula row, using constants and values
from other rows in the financial statement.
To define an expression to calculate a formula row value:

With the formula row selected in the Layout outline, use the formula builder available in the Summary box
to enter an expression. Add each value on a separate line.

1. Select an operator if needed. Addition (+), subtraction (-), multiplication (*), division (/), and
percentage (%) operators are available.
2. Select opening parentheses if needed.
3. Indicate whether the value is a constant number (Constant) or a value from another row in the
report (Row).
4. Enter the value.
If the Type is Constant, enter a number in the field.
If the Type is Row, select a value from the dropdown list.
5. Select closing parentheses if needed.
6. Repeat until the formula expression is complete.
7. Review the expression displayed at the top of the formula builder for correctness, then make
adjustments as necessary.
Editing a Financial Statement Reference Row

A reference row can be used in a financial statement to display a value referenced from a section or row
in another financial statement. Reference rows are available for Balance Sheet and Cash Flow Statement
reports.
For example, the standard Cash Flow Statement uses the following reference rows: Net Income from
the Income section of the standard Income Statement, and Cash at Beginning of Period from the Bank
Accounts section of the standard Cash Statement.
The following screenshot illustrates the editing of a reference row in the Financial Report Builder:

To edit a reference row:
■ Select the row below the place where you want to add a new reference row, and from the Add
Row/Section list, select Add Reference Row.
■ Select an existing reference row.
■ Editing a Reference Row Header Label
■ Modifying Reference Row Hierarchy
■ Defining the Financial Statement Row to be Referenced
■ Modifying Reference Row Format Options
Editing a Reference Row Header Label

You can edit the Header Label for a reference row (the row's text) and choose whether to display the row.
To hide this row, clear the Display Row box.
Modifying Reference Row Hierarchy

You can change a reference row's placement in the report hierarchy by selecting a different row in the
Child Of dropdown. The reference row is moved under the row you select here and is reflected in the
Layout outline at left.
Alternatively, you can drag and drop a reference row in the Layout outline to change its hierarchy.
Defining the Financial Statement Row to be Referenced

You can select the financial statement (Report), the financial section or row (Row), and the date range
(Relative Range) to be referenced for a reference row value.
The referenced date range is defined relative to the date range for the current financial statement.
When the current financial statement's date range is changed, the date range for the referenced value is
adjusted accordingly.
The referenced date range is set by selections from two dropdown lists for the start and end of the range.
Be aware of how the values in these two dropdown lists can be used as shown in the following table.

Relative Date Ranges for Financial Statement Reference Rows
Start End End of Range Example Usage

Definition
Balance Forward Beginning of Year (Exclusive) Balance Sheet, Retained Earnings Net Income row;
Ends on day before referencing Income Statement, Income section
Beginning of Year
Balance Forward Start Date (Exclusive) Cash Flow Statement, Cash at Beginning of Period
Ends on day before row; referencing Cash Statement, Bank Accounts
Start Date section
Balance Forward End Date (Inclusive) Balance Sheet, Net Income row; referencing
Ends on End Date Income Statement, Income section
Beginning of Year Start Date N/A

Note: This combination should not be
Beginning of Year End Date (Inclusive) used.
Ends on End Date
Start Date End Date (Inclusive) Cash Flow Statement, Net Income row; referencing
Ends on End Date Income Statement, Income section
Modifying Reference Row Format Options

You can modify the formatting of text, lines, and background color for a reference row. You also can
indicate whether to show currency symbols, reverse signs, or include text, such as USD, before or after
the reference row amount.
that row's value.
Editing a Financial Statement Text Row

A text row can be used in a financial statement to display static text or to provide a blank row between
sections.

To edit a text row:
■ Select the row below the place where you want to add a new text row, and from the Add Row/
Section list, select Add Text Row.
■ Select an existing text row.
■ Editing Text for a Text Row
■ Modifying Text Row Hierarchy
■ Modifying Text Row Format Options
Editing Text for a Text Row

You can edit the Text to display in a text row. Clear the Display Row box to display a blank row.
Modifying Text Row Hierarchy

You can change a text row's placement in the report hierarchy, by selecting a different row in the Child Of
dropdown. The text row is moved under the row you select here and is reflected in the Layout outline at
left.
Alternatively, you can drag and drop a text row in the Layout outline to change its hierarchy.
Modifying Text Row Format Options

You can modify the formatting of text, lines, and background color for a text row.
Setting Financial Statement Formatting Options

The Financial Report Builder enables you to set row-level formatting options to give you fine-tuned control
over the look of your custom financial statements.
Note: Other formatting options are available in the Financial Report Builder More Options Page.
These are report-level, not row-level.
You can set the following format options for all types of rows:
■ Font options, for row text and numerics

□ Font size
□ Bold
□ Italic

Setting Financial Statement Formatting Options 60
□ Color
Note: To change the font for a row, you must enable the option in your personal preferences.
For details, see Changing the Font for a Report Row.
■ Line options, for row borders

□ Line placement (above row, below row, above & below row)
□ Line type (solid, dashed, dotted, double)
□ Line size
□ Line color
■ Row color options, for row backgrounds
You can set the following additional format options for rows that display amounts, including section
account rows, summary rows, and reference rows:
■ Show Currency – Check to display a currency symbol with row amounts. This preference is also
available at the report-level on the More Options page. The row-level preference overrides the report-
level preference.
■ Reverse Sign – Check to change positive row amounts to negative, and negative row amounts to
positive. Use this option when the database positive or negative value differs from what is expected
for financial reports. When you select this option for a row, it affects all dynamic total calculations that
include that row's value. After you select this option, be sure to run the report and review the accuracy
of all total rows.
■ Prefix – Enter text to display immediately before each row amount.
■ Suffix – Enter text to display immediately after each row amount, such as USD.
You cannot change whether account numbers are displayed. Account names include account numbers
when the accounting preference Use Account Numbers is checked.
To set row-level format options:
2. In the Layout outline, select the row for which you want to set format options.
3. Make changes in the Format box in the right pane.

Setting Financial Statement Formatting Options 61
Changing the Font for a Report Row

By default, all reports are displayed using the Open Sans font. To change the font for a report row, you
must enable the related personal preference.
1. Go to Home > Set Preferences.

2. On the Analytics subtab, select Customize Font on Financial Reports, and click Save.
This setting changes the default font on your financial reports to Arial and enables you to change to a
different font in the Financial Report Builder.

OneWorld Financial Statements 62
OneWorld Financial Statements

When you use NetSuite OneWorld, you can view and customize country-specific financial statements to
display focused data for a selected subsidiary or consolidated data for multiple related subsidiaries.
For information about working with financial statements in the context of NetSuite OneWorld, see the
following topics:
■ Subsidiary Context for a Financial Statement

■ Subsidiary-Specific Financial Layouts
■ Organizing Financial Statement Data by Subsidiary
■ Cumulative Translation Adjustment (CTA) Overview
■ Subsidiary-Specific Budget Reports
For general information about working with NetSuite financial statements, see:
■ Financial Statements Overview

■ Available Financial Statements
■ Financial Report Builder
Important: Default reporting periods may not correspond to fiscal periods used by all
subsidiaries. You may need to modify the periods or date ranges used for some subsidiaries'
reports to meet reporting requirements. See the help topic Running Reports for Subsidiaries with
Different Accounting Periods.
Subsidiary Context for a Financial Statement

If you use NetSuite OneWorld, the Subsidiary Context list in the footer of a financial statement enables
you to filter report data by subsidiary.
By default, each report displays data for the top-level, or root-parent, subsidiary. Select an option from
the Subsidiary Context list to display data for a different subsidiary. Elimination subsidiaries are available
as options. Select an option appended with (Consolidated) to display data for all child subsidiaries of the
consolidated parent subsidiary, including elimination subsidiaries. To learn more about the subsidiary
context, see the help topic Subsidiary Context for Reports.

Subsidiary Context for a Financial Statement 63
Note: If you have not set consolidated rates, NetSuite uses an exchange rate of 1.
In addition to filtering data, the subsidiary context also determines the layout for report rows and the
currency for amounts:
■ The layout associated with the selected subsidiary is applied to the report. For more information, see
Subsidiary-Specific Financial Layouts.
■ The currency amounts are displayed in the base currency of the selected subsidiary. Consolidated
rates are used if the subsidiaries shown on the report have different base currencies. For more
information, see the help topics Consolidated Exchange Rates and Consolidated Exchange Rates on
Reports.
After you have selected a subsidiary context, your selection is maintained each time you rerun the report
until you change the subsidiary context again.
Subsidiary-Specific Financial Layouts

When you use NetSuite OneWorld, NetSuite provides specialized country-specific layouts for each
subsidiary's financial statements. When you customize a financial statement, the most recently used
subsidiary context for that report is selected for your custom report. The selected subsidiary context and
its associated layout display on the Edit Layout page in the Financial Report Builder.
For example, run the Balance Sheet report with the Australian subsidiary selected in the Subsidiary
Context list and then click Customize. The Australian subsidiary is shown as the subsidiary context and the
Australian Balance Sheet layout is used.
To customize a balance sheet for a different subsidiary, first rerun the report and select a new subsidiary
context. When you select a new layout from the Layout list on the Financial Report Builder Edit Layout
page, the subsidiary context does not change. Instead, the new layout is assigned to the currently
displayed subsidiary.
To customize a OneWorld financial statement using the correct subsidiary context

and layout:
1. Run the selected financial statement.

2. In the Subsidiary Context list in footer of the report, select a subsidiary context.
3. Click the Refresh button.
4. Click the Customize button to access the Financial Report Builder.
The above steps are the recommended method for customizing a OneWorld financial statement. If
you access the Financial Report Builder using the menu at Reports > New Financial Report or Reports >

Subsidiary-Specific Financial Layouts 64
Financial > Report_Name > Customize, the most recently selected subsidiary context is used. This context
may not be the subsidiary context you want.
If the subsidiary context displayed in the Financial Report Builder for your custom statement is not
correct, exit the Financial Report Builder and follow the above steps.
For more information about financial statement layouts, see Financial Statement Layouts.
Organizing Financial Statement Data by Subsidiary

When you use NetSuite OneWorld, you can filter or group data within a financial statement section by
subsidiary.
■ You can filter section data to be limited to one or more selected subsidiaries. To select the filter, select
a section in the Layout outline to open the Section edit pane to its right. Then click Edit Criteria on the
Section subtab to display the Filter list.
■ You can group section data by subsidiary:
If you group by subsidiary, you can define a sort order based on subsidiaries:

Organizing Financial Statement Data by Subsidiary 65
For more information about defining filtering, grouping, and sorting for financial statement sections, see
Financial Statement Sections.
Cumulative Translation Adjustment (CTA) Overview

Cumulative Translation Adjustment (CTA) is a special type of account that is required for consolidated
balance sheets in NetSuite OneWorld accounts with multi-currency enabled.
The CTA is used on the consolidated balance sheet to make it balance. This account is necessary because
consolidated exchange rate types of the accounts on the balance sheet may differ. The result is different
consolidated exchange rates, which cause an imbalance. Three types of consolidated exchange rates
apply to different account types during consolidation:
■ Current rate – Applies to most asset and liability accounts

■ Average rate – Applies to all income statement accounts, such as income and expense.
■ Historical rate – Applies to accounts in the capital section of the balance sheet including equity and
dividends.
For more information about the consolidated exchange rate types and how they are calculated, see the
help topic Consolidated Exchange Rate Types.
NetSuite dynamically calculates CTA for each account and then displays the total in the CTA account
line. You can customize balance sheet reports to include a column titled Translation Adjustment. This
column shows the amount resulting from the difference between the consolidated exchange rate that is
used on each account and the current exchange rate.
The CTA is used wherever consolidation across accounts with different consolidated rate types occurs,
such as the consolidated trial balance.
Important: The consolidated cash flow statement includes a row called Effect of Exchange
Rate on Cash. This row adjusts for the effects of consolidated exchange rate differences in cash
flow statement accounts. These adjustments ensure that the cash flow statement's Cash at End
of Period is consistent with the balance sheet's bank or cash equivalent. The Effect of Exchange
Rate on Cash row includes amounts that may not be posted to the CTA account. See Cash Flow
Statement Report.
CTA Account Record

When you use the Multiple Currencies feature in a NetSuite OneWorld account, the CTA account is
included as an account in the chart of accounts. You cannot delete the account, and the following fields
on the account record are not editable:
■ General Rate Type

Cumulative Translation Adjustment (CTA) Overview 66
■ Cash Flow Rate Type

■ Subaccount of
■ Restrict To Department
■ Restrict to Class
■ Restrict to Location
■ Subsidiary
The CTA account is used solely for balancing consolidated balance sheets. You cannot select the CTA
account on items, tax codes, nexus records, or most transactions. The CTA account is not available when
setting up credit card processing. The CTA account is, however, available for selection on journal entries.
The amount you see in consolidated reports for CTA is calculated dynamically, not posted to the account.
The CTA account is separate from the Cumulative Translation Adjustment-Elimination (CTA-E) that
NetSuite adds to your account when you enable the Automated Intercompany Management feature. For
information about the CTA-E account, see the help topic Cumulative Translation Adjustment-Elimination
(CTA-E).
Example Use of CTA in Balance Sheet

In the sample hierarchy below, you are rolling up the balances from Wolfe UK into the Wolfe US
consolidated parent. The appropriate consolidated exchange rate for each account is used to roll up the
balances into U.S. dollars.
The Wolfe UK consolidated balance sheet appears as follows:
Amount Consolidated Rate Consolidated Calculation Consolidated Amount

(GBP) Type Exchange Rate (USD)
Assets £250 Current 2.0 250 × 2 $500
Liabilities (£100) Current 2.0 100 × 2 ($200)
Retained (£100) Average 2.5 100 × 2.5 ($250)

Earnings
Equity (£50) Historical 3.0 50 × 3 ($150)
Balance in £0 CTA ($100)

GBP

The balance sheet always balances in the local currency, as shown in the last line of the previous table.
However, because the consolidated rates for equity and retained earnings are different than those for
assets and liabilities, the consolidated balance sheet may not balance. The CTA equals the amount that is
required to balance the consolidated balance sheet. In this example, the CTA is ($100).
Auditing CTA Calculation

To help you audit the calculation of CTA, NetSuite includes the CTA Balance Audit report. To open this
report, click the amount for the Cumulative Translation Adjustment in the Balance Sheet, Comparative
Balance Sheet, or Trial Balance. You can also go to Reports > Financial > CTA Balance Audit to open the
report. For information about using the report, see CTA Balance Audit Report.
CTA Balance Audit Report

Cumulative Translation Adjustment (CTA) is a special type of account that is required for consolidated
balance sheets in NetSuite OneWorld accounts with multi-currency enabled. The CTA is used on the
consolidated balance sheet to make it balance despite differing consolidated exchange rate types.
The CTA Balance Audit report shows the contribution from individual accounts to the CTA during the
selected period. The report does not include manual entries to CTA accounts. The total of all accounts’
contributions during the selected period equals the net change in the CTA balance during the period.
The rows in the CTA Balance Audit report follow the same order as the rows of the Balance Sheet. Each
account includes rows for each subsidiary selected in the Subsidiary Any Of filter. The default is all
subsidiaries.
This report is available only for OneWorld accounts with the Multiple Currencies and Accounting features
enabled. The Financial Statements permission is required to access the report.
The CTA Balance Audit report includes the following columns by default in addition to the account and
subsidiary names in the Financial Row column:
■ Starting Balance Sheet (As of <period>) – The period is the one before the period selected in the
From field in the footer.
□ Local Balance – Subsidiary account balance
□ General Rate – Consolidated exchange rate type shown on the account record
□ Consolidated Balance – For each account line, this is equal to the Local Balance multiplied by the
General Rate. The total in this column ties to the CTA amount in the Balance Sheet for the previous
period.
■ Net Posting (<period>) – The period is the period or range of periods set in the From and To fields in
the footer.
□ Cash Flow Rate – Consolidated exchange rate type shown on the account record
General Rate.
■ Ending Balance Sheet (As of <period>) – The period is the one set in the To field in the footer.
General Rate. The total in this column ties to the CTA amount in the Balance Sheet for the ending
period in the range of periods.

■ CTA Analysis
□ Beginning Balance Rate Difference Contribution – This equals the Beginning Balance
Translated at Ending Implied Rate minus Starting Balance Sheet Consolidated Balance. You can
customize the report to add a column for Beginning Balance Translated at Ending Implied Rate.
See the description below.
□ Net Posting Rate Difference Contribution – This equals Net Posting Consolidated Balance minus
Net Posting Consolidated Balance at Cash Flow Rate Contribution.
□ Net Posting Consolidated Balance at Cash Flow Rate Contribution – This equals Net Posting
Local Balance multiplied by the Net Posting Cash Flow Rate.
□ Total CTA Contribution – Beginning Balance Rate Difference Contribution plus Net Posting Rate
Difference Contribution plus Net Posting Consolidated Balance at Cash Flow Rate Contribution
You can customize this report in the Financial Report Builder. The following additional columns are
available:
■ Beginning Balance Translated at Ending Implied Rate is a column for the CTA Analysis column
group that is not displayed by default. This column equals the Starting Balance Sheet Local Balance
multiplied by the consolidated exchange rate for the account. For Current general rate type accounts,
the multiplier is the value in the General Rate column of the Ending Balance Sheet column group. For
Average or Historical general rate type accounts, the multiplier is the value in the General Rate column
of the Starting Balance Sheet column group.
■ Consolidated Balance at Cash Flow Rate is available for the starting and ending balance sheet and
net posting column groups.
For information about consolidated exchange rates, see the help topic Consolidated Exchange Rate
Types.
For more information about customizing financial reports, see Financial Report Builder.
To see the CTA Balance Audit report:

Go to Reports > Financial > CTA Balance Audit.
You can also click the amount for the Cumulative Translation Adjustment in the Balance Sheet,
Comparative Balance Sheet, and Trial Balance to open this report.
■ If you open the report from the menu, be sure a consolidated subsidiary is selected in the Subsidiary
Context filter in the report footer.
■ Click More in the footer to display the additional multi-select filter Subsidiary Any Of and change the
subsidiaries that are included in the report.
Subsidiary-Specific Budget Reports

In NetSuite OneWorld financial statements, you can choose to display standalone data for a single
subsidiary or consolidated data for multiple related subsidiaries. (See Subsidiary Context for a Financial
Statement.) In financial statements used for budgeting purposes, you also can choose whether to display
actual and budget amounts in a selected subsidiary's local currency or in a parent subsidiary's currency.
For example, if your European subsidiary is a child of your U.K. subsidiary, which is a child of the root-
parent U.S. subsidiary, you can choose to run a budget report for the European subsidiary in euros,
pounds, or U.S. dollars.
To run budget reports with meaningful data in local subsidiaries' currencies, your account must meet the
following prerequisites:

Subsidiary-Specific Budget Reports 69
■ Multiple Currencies and Multiple Budgets features must be enabled.

■ At least one budget category must be set up with a local budget type.
■ Consolidated Exchange Rates and Budget Exchange Rates tables must be populated.
■ Budgets for the local subsidiaries must be set up.
For information about setting up these prerequisites, see the help topic Subsidiary Budgets in OneWorld.
NetSuite financial statements include the following reports specifically designed for budgeting purposes:
Budget Income Statement, Budget Income Statement Detail, and Budget vs. Actual. In addition, you can
add budget columns to any other financial statement to use it for budgeting purposes. Use the Budget
Category, Subsidiary Context, or Subsidiary lists in the footer of the report results to indicate the currency
to use for displayed amounts. For details, see the following topics:
■ Default Subsidiary Budget Settings for Financial Statements

■ Displaying a Subsidiary's Budget Amounts in Its Local Currency
■ Displaying a Subsidiary's Budget Amounts in a Parent Subsidiary's Currency
■ Modifying Exchange Rates Used for Consolidated Amounts
Note: Because budgets are set up by period, budget data is not displayed in reports if the
Report by Period preference is set to Never. If your report's budget columns are displaying
zeros, go to Home > Set Preferences, and on the Analytics subtab, set the Report by Period
preference to All Reports or to Financials Only.
Default Subsidiary Budget Settings for Financial

Statements
When the Multiple Budgets feature is enabled in your account, financial statements with budget data
include the following settings in the results page footer by default:
■ Budget Category – Set to Legacy. This indicates that budgeting is done on a global basis and that
the report should include consolidated data for all subsidiaries in the currency of the root-parent
subsidiary.
■ Subsidiary Context – Set to the consolidated root-parent subsidiary. The setting cannot be changed.
This setting applies whenever the selected Budget Category has a Global budget type.
For example, if the root-parent subsidiary is in the U.S., a report with these settings displays data for all
subsidiaries rolled up to the consolidated totals for the U.S. subsidiary and all its sub-subsidiaries. The
currency for the report is U.S. dollars.
Note: The Budget Category and Subsidiary Context filters cannot be customized in the Report
Builder.
Displaying a Subsidiary's Budget Amounts in Its Local

Currency
In a financial statement with budget data, you can display amounts for a single subsidiary in its local
currency.
Run the report, and in the results page footer:

1. Select a Budget Category that has a local budget type.

2. Set the Subsidiary Context to be the subsidiary for which you want to display data.
3. Click Refresh.
For example, if you select a Budget Category of U.K. Budgeting, and a Subsidiary Context of a U.K.
subsidiary, the report displays data for the U.K. subsidiary in British pounds.
Displaying a Subsidiary's Budget Amounts in a Parent

Subsidiary's Currency
In a financial statement with budget data, you can display amounts for a single subsidiary in a parent
subsidiary's currency with settings like the following:
Run the report, and in the results page footer:
1. Select a Budget Category that has a local budget type.

2. Set the Subsidiary Context to determine the currency used for amounts.
This selection can be any level of parent, including the root-parent, but must be consolidated.
3. Click the More link to display additional lists.
4. Set the Subsidiary to the subsidiary for which you want to display data.
5. Click Refresh.
For example, if you select a Budget Category of Euro Budgeting, a Subsidiary Context of the consolidated
European subsidiary, and a Subsidiary of a U.K. subsidiary, the report displays data for the U.K. subsidiary
in euros.
Modifying Exchange Rates Used for Consolidated Amounts

Default conversion for consolidated data uses the Budget Exchange Rates table for budget amounts and
the Consolidated Exchange Rates table for actual amounts. You can change this default behavior for a
report by modifying its Amount columns on the Edit Columns page of the Financial Report Builder.
Note: You must set up budgets for subsidiaries before you can complete the following
procedure. For information, see the help topic Subsidiary Budgets in OneWorld.
To modify exchange rates used for consolidated amounts:
1. Start the Financial Report Builder for the report whose exchange rates for consolidated data you
want to modify. For instructions, see Accessing the Financial Report Builder.
2. Click Edit Columns.
3. If you want to change the rates table used for conversion of budget amounts, expand the Budget
folder in the Add Fields pane.
1. Notice the following fields:
■ Amount – Displays by default and uses the Consolidated Exchange Rates table for
conversion.
■ Amount (Budget Rate) – Uses the Budget Exchange Rates table for conversion.
2. In the Report Preview pane, select the Budget: Amount column, and click Remove
Column.

3. In the Add fields pane, click the Budget: Amount (Exchange Rate) column to add it.
4. If you want to change the rates table used for conversion of actual amounts, expand the Financial
folder in the Add Fields pane.
1. Notice the following fields:
■ Amount – Displays by default and uses the Consolidated Exchange Rates table for
conversion.
■ Amount (Budget Rate) – Uses the Budget Exchange Rates table for conversion.
2. In the Report Preview pane, select the Financial: Amount column, and click Remove
Column.
3. In the Add fields pane, click the Financial: Amount (Budget Rate) column to add it.
5. Preview or save the customized report.

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NetSuite Financial Statements

Financial Statements Overview

■ Financial statements group data by financial sections.

NetSuite Financial Statements

Permissions and Roles

The following standard NetSuite roles include both permissions:

NetSuite Financial Statements

Available Financial Statements

■ Income Statement Report

NetSuite Financial Statements

■ Budget Income Statement Detail Report

Income Statement Report

■ Ordinary Income/Expense (header row)

To see the Income Statement report:

NetSuite Financial Statements

Income Statement Detail Report

To see the Income Statement Detail report:

Comparative Income Statement Report

NetSuite Financial Statements

To see the Comparative Income Statement report:

Multi-Book Income Statement Report

To see the Multi-Book Income Statement report:

NetSuite Financial Statements

Multi-Book Income Statement Detail Report

To see the Multi-Book Income Statement Detail report:

Budget Income Statement Report

NetSuite Financial Statements

To see the Budget Income Statement:

Budget Income Statement Detail Report

To see the Budget Income Statement Detail report:

NetSuite Financial Statements

Budget vs. Actual Report

To see the Budget vs. Actual report:

NetSuite Financial Statements

■ Balance Sheet Report

Balance Sheet Report

■ ASSETS (header row)

NetSuite Financial Statements

■ Total LIABILITIES & EQUITY (summary row)

To see the Balance Sheet report:

NetSuite Financial Statements

Balance Sheet Detail Report

To see a Balance Sheet Detail report:

Comparative Balance Sheet Report

To see the Comparative Balance Sheet report:

Multi-Book Balance Sheet Report

NetSuite Financial Statements

To see the Multi-Book Balance Sheet report:

Multi-Book Balance Sheet Detail Report

To see a Multi-Book Balance Sheet Detail report:

Multi-Column Balance Sheets

NetSuite Financial Statements

To create a multi-column balance sheet report:

■ Cash Flow Statement Report

NetSuite Financial Statements