Entertainment workpaper (ENT)

How the ENT workpaper handles the 50% non-deductible adjustment and how to validate the auto-triggered journal.

The Entertainment (ENT) workpaper reconciles entertainment expenses and applies the 50% non-deductible adjustment required under New Zealand tax law for entertainment expenses that benefit staff or clients personally.

Data extraction

The Total Entertainment Expenses per General Ledger (GL) figure that requires adjustment is auto-populated. Users should validate this figure and then enter the remaining fields based on job applicability.

50% adjustment

  1. Validate the auto-populated Total Entertainment Expenses figure.
  2. Select Yes for the 50% adjustment from the available options.
  3. A journal will be auto-triggered based on your selection.
  4. Validate the journal figure. It can be edited if incorrect.

Balance per GL

Balance of account codes mapped under Entertainment in Chart of Accounts (CoA) mapping.

Related workpapers

  • GST Reconciliation (GRC): Adjustments from this workpaper are auto-populated in the GRC "Other Adjustments" section once ENT is completed.
  • Tax Calculations (TCP): Entertainment Non-Deductible is picked up in the "Add back non-deductible expenses" section.

How to access

  1. Go to Jobs and open the relevant job.
  2. Click the Workpapers Icon or navigate to Results then Workpapers.
  3. Select ENT on the Workpapers Dashboard.