You can enter data for financial statement (FS) items, broken down by the relevant subitems, partner units, transaction currencies, year of acquisition, period of acquisition or custom subassignments. You enter a breakdown category in the FS item master data to specify the breakdown you require for an item. For example, you can specify that you want payables and receivables items to be broken down by partner unit.

It is technically possible to break down subitems by FS item, however, it is more usual to break down items by their subassignments.

In order to enter online in data entry layouts, using FS item breakdowns, you need to set up appropriate "lead" columns for your layout in Customizing.

You define lead columns for the FS item and its breakdown by subassignments. You sort these columns to match the structure of the financial data you want to enter.

The following table shows some possible combinations of lead columns in a data entry layout:

Data entry for FS items with breakdowns depends on the combination of lead columns and on the breakdown category of the individual items:

• The combination of lead columns determines which breakdowns are supported by a particular layout.
• The breakdown category of each individual FS item determines how that item is broken down.

Data for an FS item must always entered with the highest possible level of detail. If an item’s breakdown category specifies a breakdown that is not set up in the data entry layout you are using, you cannot enter data in the layout for that particular item.

The following table summarizes the requirements for entering data for an FS item in a layout, using a breakdown by subitem as an example: