Non-Deductible Expense workpaper (NDE)
How NDE creates a section per account code mapped to Fine or Non-Deductible Expenses, and how multiple codes can be combined.
The Non-Deductible Expense (NDE) workpaper reconciles account codes mapped to the Fine and Non-Deductible Expenses parent codes, with a separate section created for each.
Data extraction
● A separate section is created for every account code mapped to either the Fine or Non-Deductible Expenses parent code. The section heading is the corresponding account name from the Trial Balance, and stays editable.
● Account Code and Account Name are populated from the mapping.
● The figure for each account code is its Closing Balance under Running Balance in the General Ledger. A positive figure is shown as positive; a negative figure, or one shown in brackets, is shown as negative.
Note: NDE keeps the sign exactly as the General Ledger shows it, no flip in either direction. This is different from several other workpapers in this rebuild (OCL, OAS) where a debit or credit balance is deliberately flipped to a particular sign. Do not apply those workpapers' sign conventions here.
Combining multiple account codes into one section
● An option lets the user select multiple account codes (limited to codes already mapped to the relevant Zato parent code) to combine into a single section.
● Once selected, a new combined section is created and the separate pre-populated sections for those codes are removed.
● Where multiple codes are combined into one section, the section heading is left blank for manual entry rather than auto-filled.
Combined net figure
A single net figure covering all account codes mapped to either Fine or Non-Deductible Expenses is also calculated: current-year debit and credit movements across all those codes are netted into one figure. A net debit-less-credit that is positive is shown as positive; if negative, it is shown as negative.
Balance per GL
Balance of account codes mapped to Fine and Non-Deductible Expenses in CoA Mapping.
How to access
● Go to Jobs and open the relevant job.
● Click the Workpapers icon or navigate to Job Results then Workpapers.
● Select NDE on the Workpapers Dashboard.