Expense Analysis Workpaper (EXP)
The Expense Analysis workpaper analyses General Ledger expense activity for a job, presenting either a category-based breakdown or a property/division ("tracking") breakdown, depending on the client's GL data.
Data extraction
Gross Amount: Pulled directly from the Gross column of the uploaded GL.
GST Amount: Pulled directly from the GST column of the uploaded GL.
Net Amount: Calculated automatically as Gross minus GST.
Determining whether tracking applies
The software checks the uploaded GL file for a 14th column.
If that column is not present, the standard (non-tracking) workpaper structure is used.
If that column is present, it contains property and/or division names, and the workpaper switches to tracking mode, segregating expenses property-wise or division-wise.
Section structure, standard (no tracking)
Expense accounts mapped to the Other Expenses parent code are not combined into one workpaper. Each account code becomes its own section, named using the account name from the Trial Balance (for example, Kitchen Expenses, Surveyor Fees, Inspection Fees, Packaging Expenses).
Each section defaults to a single summary line, As per General Ledger, plus any rows needed for manual journal adjustments.
A toggle/checkbox is available to expand a section and view every underlying transaction when detailed review is needed.
Other Expenses sections apply the same GL scrutiny logic as the Repairs & Maintenance (R&M) workpaper: a $1,000 review rule, a GST applicability rule (for GST-registered jobs), and a Last Year Comparison rule. See the R&M workpaper article for the detail of these rules, which isn't restated here.
Section structure, with tracking
One section is created per property/division, named from the tracking column values.
For each property, the GL is filtered to that property; Gross and GST are summed and entered against As per General Ledger; Net is calculated automatically.
Transactions with no tracking value assigned are grouped under a separate Unassigned heading, using the same Gross/GST/Net treatment.
A property-wise breakdown of all GL transactions is built on a separate Supporting sheet. Workpaper amounts link to their corresponding Supporting sheet totals — clicking a figure navigates to and highlights the underlying data.
Multi-section structure
EXP is a multi-section workpaper. Each expense category or property/division (per the tracking logic above) appears as its own section, for example Advertising, Bank Charges, Client Gifts, Power, and so on, each with its own As per General Ledger row and Reconciliation summary (Balance Per Workpaper, Balance Per GL, Variance).
Last Year column
Populated only from the previous year's GL Net Movement row — no Gross/GST/Net breakdown is shown.
Shown only against the As per General Ledger row (tracking-wise, where tracking applies).
Clicking a Last Year figure opens the prior year's supporting GL detail in a separate window; unlike the Current Year, no full transaction breakdown is shown.
Sign convention: if the Net Movement value is a Debit, it displays as a positive figure. If it's a Credit, it displays as a negative figure.
Balance per GL
Each section shows a reconciliation summary:
How to access
Go to Jobs and open the relevant job.
Click the Workpapers icon, or navigate to Job Results then Workpapers.
Select Expense Analysis (EXP) on the Workpapers Dashboard.