{"id":17906,"date":"2024-09-02T15:58:07","date_gmt":"2024-09-02T12:58:07","guid":{"rendered":"http:\/\/support.simplbooks.ee\/?post_type=ht_kb&#038;p=17906"},"modified":"2025-10-20T16:59:42","modified_gmt":"2025-10-20T13:59:42","slug":"17906","status":"publish","type":"ht_kb","link":"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/17906\/","title":{"rendered":"Choosing a profit and loss statement scheme"},"content":{"rendered":"<p>When choosing a profit and loss statement scheme, you should consider whether you want to classify operating expenses by their nature or by functionality.<\/p>\n<ul>\n<li><strong>In Scheme 1<\/strong> of the profit and loss statement, operating expenses are classified by their nature (e.g., material costs, labor costs). Scheme 1 is generally easier to apply because it does not require allocating costs to different functions within the company.<\/li>\n<li><strong>In Scheme 2<\/strong> of the profit and loss statement, operating expenses are classified based on their function within the company (e.g., cost of goods sold, marketing expenses). Scheme 2 is generally more complex to apply because it requires determining which company function each operating expense is associated with. Certain costs (e.g., labor costs) must be proportionally distributed across different functions. This scheme is more commonly used by manufacturing companies.<\/li>\n<\/ul>\n<p>You can change the scheme in the report settings: <strong>Accounting -&gt; Profit and Loss Statement -&gt; Actions -&gt; View Report Settings -&gt; Actions -&gt; Change the scheme of the\u00a0 Report<\/strong>.<\/p>\n<p>You can also see which profit and loss statement scheme is currently in use from the report scheme change view.<\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Changing the Profit and Loss Statement Scheme<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Accounting -&gt; Profit and Loss Statement -&gt; Actions -&gt; View Report Settings<\/strong><\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17910\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng.png\" alt=\"\" width=\"1539\" height=\"210\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng.png 1539w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-300x41.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-768x105.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-1024x140.png 1024w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-50x7.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-920x126.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-600x82.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/01-aruannete-seaded-eng-320x44.png 320w\" sizes=\"auto, (max-width: 1539px) 100vw, 1539px\" \/><\/a><\/p>\n<p>To change the scheme, select &#8220;<strong>Change the scheme of the Report<\/strong>&#8221; under the <strong>Actions button<\/strong>.<\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17913\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng.png\" alt=\"\" width=\"1230\" height=\"149\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng.png 1230w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-300x36.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-768x93.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-1024x124.png 1024w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-50x6.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-920x111.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-600x73.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/02-aruannete-seaded-eng-320x39.png 320w\" sizes=\"auto, (max-width: 1230px) 100vw, 1230px\" \/><\/a><\/p>\n<p>Here you can see that Scheme 1 of the profit and loss statement is currently in use, but Scheme 2 can also be selected. To do so, check the circle in front of the text.<\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/03-aruannete-seaded-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17916 aligncenter\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/03-aruannete-seaded-eng.png\" alt=\"\" width=\"317\" height=\"183\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/03-aruannete-seaded-eng.png 317w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/03-aruannete-seaded-eng-300x173.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/03-aruannete-seaded-eng-50x29.png 50w\" sizes=\"auto, (max-width: 317px) 100vw, 317px\" \/><\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Restoring Previous Report Settings<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/04-aruannete-seaded-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17919 aligncenter\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/04-aruannete-seaded-eng.png\" alt=\"\" width=\"248\" height=\"148\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/04-aruannete-seaded-eng.png 248w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2024\/09\/04-aruannete-seaded-eng-50x30.png 50w\" sizes=\"auto, (max-width: 248px) 100vw, 248px\" \/><\/a><\/p>\n<p>If you have made changes to the report settings but find that you need to restore the previous situation, you can select &#8220;<strong>Restore Previous Report Settings<\/strong>&#8221; from the <strong>Actions<\/strong> button.<\/p>\n<p>If it seems that restoring previous settings doesn&#8217;t help, you can also restore the report&#8217;s default settings. The &#8220;<strong>Restore Report Default Settings<\/strong>&#8221; option means that the profit and loss statement settings will be updated to the current default settings. If you choose this option and have previously added accounts and included them in the report, you should check if the accounts are still present and correctly placed.<\/p>\n<\/div><\/div>\n<\/div>\n<div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div>\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><em>For additional questions, please write to us at\u00a0<a href=\"mailto:support@simplbooks.ee\">support@simplbooks.ee<\/a>.<\/em><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":426,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht_kb_category":[960],"ht_kb_tag":[],"class_list":["post-17906","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-reports-en-2"],"_links":{"self":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/17906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/users\/426"}],"replies":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/comments?post=17906"}],"version-history":[{"count":5,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/17906\/revisions"}],"predecessor-version":[{"id":32614,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/17906\/revisions\/32614"}],"wp:attachment":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/media?parent=17906"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_category?post=17906"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_tag?post=17906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}