Non-Deductible Expense workpaper (NDE)

How the NDE workpaper splits between Penalties & Fines and Other Non-Deductible Expenses sections, and how both feed into the Tax Calculations workpaper.

The Non-Deductible Expense (NDE) workpaper identifies and reconciles expenses that cannot be deducted for tax purposes, split into two categories. The totals feed directly into the Tax Calculations (TCP) workpaper as add-backs.

Data extraction

Penalties and Fines section

Auto-populated using the Account Code, Account Name, and corresponding closing balance from the current year General Ledger (GL) Detail for all account codes mapped under Fine in Chart of Accounts (CoA) mapping.

Other Non-Deductible Expenses section

Auto-populated using the Account Name and corresponding closing balance from the current year GL Detail for all account codes mapped under Non-Deductible Expenses in CoA mapping.

Manual journals

Any journal posted to any account code mapped to Non-Deductible Expense or Fine will automatically appear in that account code's workpaper section as a new line item.

Balance per GL

  • Penalties and Fines: Sum of all account codes mapped under Fine in CoA Mapping.
  • Other Non-Deductible Expenses: Sum of all account codes mapped under Non-Deductible Expenses in CoA mapping.

Related workpapers

  • Tax Calculations (TCP): Both sections (Penalties and Fines, and Other Non-Deductible Expenses) feed directly into 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 NDE on the Workpapers Dashboard.