Segmentation calculation and report layout

Segmentation calculation

The segmentation calculation will be described by a simplified example of an A/P invoice.

Segmentation account parts:

Primary = 2 (Cost)
Secondary = 4 (Pgrp)

Remaining amount of the invoice is 30.000 GBP

Invoice accountings in the G/L transaction log file:

Acc 1	Acc 2	Acc 3	Acc 4	Amount
E21000	ADM			30.000-
C15000				15.000
313100	ADM	****	BOP	10.000*
313300	BRI	****	CON	5.000*

^*) The Work with IFRS segmentation accounts program includes Main account range 310000-318999. The two accountings 313100 and 313300 will then be selected for segmentation calculation. Their amount totals 15.000 (10.000 + 5.000).

Segmentation calculation:

ADM BOP 20.000 30.000*10.000/(10.000+5.000)

BRI CON 10.000 30.000*5.000/(10.000+5.000)

G/L accounting transactions:

Pseudo accounts: XIFRSCR = E23190, XIFRSCS = E23100

Acc 1	Acc 2	Acc 4	Amount
E23190	ADM		30.000
E23100	ADM	BOP	20.000-
E23100	BRI	CON	10.000-

The original control account combination will only have Main account part replaced.

Report layout

The A/R and A/P segmentation reports are similar in their layout. (See the Sample segmentation report to view an example.)

The printed report can be divided into four parts:

Leading page, always printed
Document details, optionally printed
Segmentation summary, always printed
G/L transactions, always printed

Leading page

IFRS – A/x SEGMENTATION REPORT, Document details. This page is always printed. Actual sequences, sub-totals, page breaks and selections are presented.

Specification:

Specification	Additional information
Details	Optionally prints list the Document details part which includes each and every open item in the list selection.
Transaction and System currency	Optionally prints segment amount in either system and/or transaction currency. Only applicable when Details = YES.
G/L update	Optional to automatically update G/L.
Voucher type	Selected voucher type assigned to G/L transactions. The voucher type must have the IFRS routine activated. Only applicable if G/L update = YES.
Accounting period	Select accounting period for G/L transactions update. Only applicable if G/L update = YES.
Elimination	Optional to create elimination G/L transactions. Only applicable if G/L update = YES.
Voucher type	Select voucher type to be assigned to elimination G/L transactions. The voucher type must have the IFRS routine activated. Only applicable if Elimination = YES.
Elimination period	Select accounting period for elimination G/L transactions update. Only applicable if Elimination = YES.
Selection	Standard selection handling.
Allocated	Optional to include open items which have related G/L transactions defined in the Work with IFRS segmentation accounts program and fully cover the segment account parts defined in the G/L control file.
Incomplete allocated	Optional to include open items which have related G/L transactions defined in the Work with IFRS segmentation accounts program that do not fully cover the segment account parts defined in the G/L control file.
Unallocated	Optional to include open items which have no related G/L transactions defined in the Work with IFRS segmentation accounts program.

Document details

IFRS A/x SEGMENTATION REPORT, Document details. This page is optionally printed.

This part of the report presents remaining amount of all selected open items, sequenced and with requested sub-totals. It specifies details of the documents, their assigned segments and their calculated amount.

Columns as follows:

Column	Description
Alloc status	The allocation status of the document. There are three possible status codes (see Leading page for explanation): ALLOC INCOMPL *UNALL
Ag	A/R-A/P account group of the document.
Cc	Cost centre of the document.
Division	Division of the document.
Dt	Document type of the document.
Document number	N/A
Remaining amount	Always printed in system currency.
Primary segment	Displays the primary segment’s account part of the documents related G/L transactions.
Secondary segment	Displays the secondary segment’s account part of the document’s related G/L transactions.
Segment amount	Displays the remaining amount of the document, apportioned according to amounts and segment combinations of its related G/L accountings. Optionally printed in transaction and/or system currency.
Totals and Grand totals	Totals printed for Segment amount columns per document and entire list selection. Grand total also divided into sub-totals “Allocated amount” and “Unallocated amount”. Additional sub-totals, optionally selected for other sequences, will be presented similar to grand totals.

Note: Documents having allocation status incomplete will be included in “Allocated amount”.

Segmentation summary

IFRS – A/x SEGMENTATION REPORT, Segmentation summary, system currency. This page is always printed.

This part of the report presents totals of the selected open documents remaining amount on primary and/or secondary segment levels, in system currency.

Sections as follows:

Section	Description
Totals by segment combination	Displays sub-totals and grand total of all segment combinations. Only applicable if both primary and secondary segments are defined.
Primary segment	Displays sub-totals and grand total of all primary segments.
Secondary segment	Displays sub-totals and grand total of all secondary segments.
*Unallocated	Displays the total of all documents having status “Unallocated”.

G/L transactions

IFRS – A/x SEGMENTATION REPORT, G/L transactions, system currency. This page is always printed.

This part of the report presents totals of the remaining amount of open documents, segmented and accounted according to pseudo accounts XIFRSCR/XIFRSCS (A/P) or XIFRSDR/XIFRSDS (A/R). The report layout differs depending on if the G/L update is selected or not.

Columns and sections as follows:

Column/Section	Description
Main, Cost, ….	Account part descriptions.
Doc no	Document number of created G/L transaction. Only applicable if G/L update = YES.
Doc date	Document date of created G/L transaction. Only applicable if G/L update = YES.
Per	Accounting period of created G/L transaction. Only applicable if G/L update = YES.
Vt	Voucher type of created G/L transaction. Only applicable if G/L update = YES.
Voucher no	Voucher number of created G/L transaction. Only applicable if G/L update = YES.
Vou date	Document number of created G/L transaction. Only applicable if G/L update = YES.
Debit/Credit	N/A
Curr	Always system currency
Elim	Elimination G/L transactions will be marked by Y = YES. Only applicable if Elimination = YES.
Remarks	The G/L transactions reversing original control accounts will have its original control accounts printed. *UNALL will be printed on all G/L transactions related to unallocated documents.
REVERSED BY CONTROL ACCOUNT	This section describes the G/L transactions that are created to reflect the reversal of original control accounts. Pseudo account XIFRSDR/XIFRSCR will give the main account and other account parts will be according to original control accounts. Note that the original control accounts will not receive any G/L transactions.
SEGMENTED	This section describes the G/L transactions that are created to reflect the segmentation of control accounts. Pseudo account XIFRSDS/XIFRSCS will give the main account and other account parts will be according to segmentation.