gnucash-docs stable: Multiple changes pushed
John Ralls
jralls at code.gnucash.org
Thu Dec 18 17:43:56 EST 2025
Updated via https://github.com/Gnucash/gnucash-docs/commit/b7885232 (commit)
via https://github.com/Gnucash/gnucash-docs/commit/97e4bf43 (commit)
via https://github.com/Gnucash/gnucash-docs/commit/25552e3c (commit)
via https://github.com/Gnucash/gnucash-docs/commit/809505b3 (commit)
via https://github.com/Gnucash/gnucash-docs/commit/6b0f05ad (commit)
via https://github.com/Gnucash/gnucash-docs/commit/9b6e2ae2 (commit)
via https://github.com/Gnucash/gnucash-docs/commit/a18a2e43 (commit)
via https://github.com/Gnucash/gnucash-docs/commit/3b5016a5 (commit)
via https://github.com/Gnucash/gnucash-docs/commit/04f5c0ef (commit)
from https://github.com/Gnucash/gnucash-docs/commit/285f67b7 (commit)
commit b7885232c7c55f399533c4ae956a49b95241b6fd
Merge: 285f67b7 97e4bf43
Author: John Ralls <jralls at ceridwen.us>
Date: Thu Dec 18 14:34:52 2025 -0800
Merge Jeff Shelley's 'bug728910' into stable
commit 97e4bf4355b0c7bca3acc796adf3b9bc336b3b1d
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Tue Sep 5 15:12:52 2023 -0500
728910: turned some minuses into &minus, others into colons
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index 279da99c..35442824 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3793,7 +3793,7 @@ Income (type INCOME)
<title>Elements of Budgeted Balance Sheet</title>
<glossentry>
- <glossterm>Assets - General</glossterm>
+ <glossterm>Assets: General</glossterm>
<glossdef>
<para>The value shown for each account is its balance as of the start date of the selected budget,
modified by the projected changes in this budget. So if all goes according to the
@@ -3804,7 +3804,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Assets - Existing Assets</glossterm>
+ <glossterm>Assets: Existing Assets</glossterm>
<glossdef>
<para>The sum of all budgeted asset accounts as of the start date of the budget. This is equivalent to the
Total Assets on the Balance Sheet when run for that start date.
@@ -3813,7 +3813,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Assets - Allocated assets</glossterm>
+ <glossterm>Assets: Allocated assets</glossterm>
<glossdef>
<para>The sum of all Asset row totals projected in the budget.
</para>
@@ -3821,22 +3821,22 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Assets - Unallocated Assets</glossterm>
+ <glossterm>Assets: Unallocated Assets</glossterm>
<glossdef>
<para>Of the profit you're projecting (New Retained Earnings as described below, which is subtracting
planned Expenses from planned Income), this field shows how much your (projected
- Assets - projected Liabilities) are off by. If you're planning to net $100 monthly
+ Assets − projected Liabilities) are off by. If you're planning to net $100 monthly
($1000 income and $900 expenses), and every hypothetical month your bank account
only goes up by $25 and you pay your credit card down by $26 (a combined increase of
only $51), you have a projected $49 of extra proceeds in the Income Statement that
doesn't have a corresponding increase in the Balance Sheet. If everything goes
- exactly according to <emphasis>this</emphasis> budget, <emphasis>as-is</emphasis>,
+ exactly according to <emphasis>this</emphasis> budget, <emphasis>as‐is</emphasis>,
either the Balance Sheet will grow by $49/month more than you're projecting (the
projected income/expenses are right), or the Income Statement for the whole period
will show a $51/month gain instead of $100 (the projected assets/liabilities are
right). This formula is:
<informalequation>
- <mathphrase>Unallocated Assets = New Retained Earnings - Allocated Assets - New
+ <mathphrase>Unallocated Assets = New Retained Earnings − Allocated Assets − New
Liabilities</mathphrase>
</informalequation>
</para>
@@ -3844,7 +3844,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Liabilities - General</glossterm>
+ <glossterm>Liabilities: General</glossterm>
<glossdef>
<para>The value shown for each account is its balance as of the start date of the selected budget,
modified by the projected changes in this budget. So if all goes according to the
@@ -3855,7 +3855,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Liabilities - Existing Liabilities</glossterm>
+ <glossterm>Liabilities: Existing Liabilities</glossterm>
<glossdef>
<para>The sum of all budgeted liability accounts as of the start date of the budget. This is equivalent to
the Total Liabilities on the Balance Sheet when run for that start date.
@@ -3864,7 +3864,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Liabilities - New Liabilities</glossterm>
+ <glossterm>Liabilities: New Liabilities</glossterm>
<glossdef>
<para>The sum of all Liability row totals projected in the budget.
</para>
@@ -3872,7 +3872,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Liabilities - Total Liabilities</glossterm>
+ <glossterm>Liabilities: Total Liabilities</glossterm>
<glossdef>
<para>The Existing Liabilities plus the projected ones (both explained above).
</para>
@@ -3880,7 +3880,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - General</glossterm>
+ <glossterm>Equity: General</glossterm>
<glossdef>
<para>The value shown for each account is its balance as of the start date of the selected budget,
modified by the projected changes in this budget. So if all goes according to the
@@ -3891,7 +3891,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - Existing Retained Earnings</glossterm>
+ <glossterm>Equity: Existing Retained Earnings</glossterm>
<glossdef>
<para>Retained Earnings as of the start date of the given budget. This is equivalent to the Retained
Earnings on the Balance Sheet when run for that start date.
@@ -3900,7 +3900,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - New Retained Earnings</glossterm>
+ <glossterm>Equity: New Retained Earnings</glossterm>
<glossdef>
<para>The sum of budgeted Incomes minus the sum of budgeted Expenses. The profit predicted by this budget.
</para>
@@ -3908,7 +3908,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - Unrealized Losses</glossterm>
+ <glossterm>Equity: Unrealized Losses</glossterm>
<glossdef>
<para>The total difference in value between all asset/liability accounts and their basis. This is
equivalent to the same total in the Balance Sheet as of the start date of the
@@ -3918,7 +3918,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - Existing Equity</glossterm>
+ <glossterm>Equity: Existing Equity</glossterm>
<glossdef>
<para>The Total Equity from the Balance Sheet on the start date of the budget. It is comprised of the
balance of the selected Equity accounts, plus any existing Retained Earnings plus
@@ -3928,7 +3928,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - New Equity</glossterm>
+ <glossterm>Equity: New Equity</glossterm>
<glossdef>
<para>The sum of projected amounts for equity accounts in the budget added to New Retained Earnings
</para>
@@ -3936,7 +3936,7 @@ Income (type INCOME)
</glossentry>
<glossentry>
- <glossterm>Equity - Total Equity</glossterm>
+ <glossterm>Equity: Total Equity</glossterm>
<glossdef>
<para>The sum of Existing Equity and New Equity
</para>
commit 25552e3cd981a7eacfb88315644e0ffe9fae03ee
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Fri Sep 1 13:24:59 2023 -0500
728910: better formatting of equations, cleared up 'existing equity' section
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index 426337b1..279da99c 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3823,11 +3823,22 @@ Income (type INCOME)
<glossentry>
<glossterm>Assets - Unallocated Assets</glossterm>
<glossdef>
- <para>Of the profit you're projecting (New Retained Earnings as described below, which is subtracting planned Expenses from planned Income), this field shows how much your (projected Assets - projected Liabilities) are off by. If you're planning to net $100 monthly ($1000 income and $900 expenses), and every hypothetical month your bank account only goes up by $25 and you pay your credit card down by $26 (a combined increase of only $51), you have a projected $49 of extra proceeds in the Income Statement that doesn't have a corresponding increase in the Balance Sheet. If everything goes exactly according to <emphasis>this</emphasis> budget, <emphasis>as-is</emphasis>, either the Balance Sheet will grow by $49/month more than you're projecting (the projected income/expenses are right), or the Income Statement for the whole period will show a $51/month gain instead of $100 (the projected assets/liabilities are right). This formula is:
- <equation>
+ <para>Of the profit you're projecting (New Retained Earnings as described below, which is subtracting
+ planned Expenses from planned Income), this field shows how much your (projected
+ Assets - projected Liabilities) are off by. If you're planning to net $100 monthly
+ ($1000 income and $900 expenses), and every hypothetical month your bank account
+ only goes up by $25 and you pay your credit card down by $26 (a combined increase of
+ only $51), you have a projected $49 of extra proceeds in the Income Statement that
+ doesn't have a corresponding increase in the Balance Sheet. If everything goes
+ exactly according to <emphasis>this</emphasis> budget, <emphasis>as-is</emphasis>,
+ either the Balance Sheet will grow by $49/month more than you're projecting (the
+ projected income/expenses are right), or the Income Statement for the whole period
+ will show a $51/month gain instead of $100 (the projected assets/liabilities are
+ right). This formula is:
+ <informalequation>
<mathphrase>Unallocated Assets = New Retained Earnings - Allocated Assets - New
Liabilities</mathphrase>
- </equation>
+ </informalequation>
</para>
</glossdef>
</glossentry>
@@ -3909,12 +3920,9 @@ Income (type INCOME)
<glossentry>
<glossterm>Equity - Existing Equity</glossterm>
<glossdef>
- <para>The Total Equity from the Balance Sheet on the start date of the budget. The formula is:
- <equation>
- <mathphrase>Unallocated Assets = The balance of the Equity accounts (matches that
- of the Balance Sheet for the start date of the budget) + Existing Retained
- Earnings + Unrealized Gain/Losses</mathphrase>
- </equation>
+ <para>The Total Equity from the Balance Sheet on the start date of the budget. It is comprised of the
+ balance of the selected Equity accounts, plus any existing Retained Earnings plus
+ Unrealized Gain/Losses.
</para>
</glossdef>
</glossentry>
@@ -3930,9 +3938,7 @@ Income (type INCOME)
<glossentry>
<glossterm>Equity - Total Equity</glossterm>
<glossdef>
- <para><equation>
- <mathphrase>Existing Equity + New Equity</mathphrase>
- </equation>
+ <para>The sum of Existing Equity and New Equity
</para>
</glossdef>
</glossentry>
@@ -3940,10 +3946,7 @@ Income (type INCOME)
<glossentry>
<glossterm>Total Liabilities + Equity</glossterm>
<glossdef>
- <para><equation>
- <mathphrase>Liabilities + Equity</mathphrase>
- </equation>
- This will equal Total Assets.
+ <para>Self Explanatory. This will equal Total Assets.
</para>
</glossdef>
</glossentry>
commit 809505b36ce47dcbb0e9237e6bf394ed35211ca7
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Fri Sep 1 10:27:06 2023 -0500
728910: fixed xml typo
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index ea42a501..426337b1 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3823,7 +3823,7 @@ Income (type INCOME)
<glossentry>
<glossterm>Assets - Unallocated Assets</glossterm>
<glossdef>
- <para>Of the profit you're projecting (New Retained Earnings as described below, which is subtracting planned Expenses from planned Income), this field shows how much your (projected Assets - projected Liabilities) are off by. If you're planning to net $100 monthly ($1000 income and $900 expenses), and every hypothetical month your bank account only goes up by $25 and you pay your credit card down by $26 (a combined increase of only $51), you have a projected $49 of extra proceeds in the Income Statement that doesn't have a corresponding increase in the Balance Sheet. If everything goes exactly according to <emphasis>this</emphasis> budget, <emphasis>as-is<emphasis>, either the Balance Sheet will grow by $49/month more than you're projecting (the projected income/expenses are right), or the Income Statement for the whole period will show a $51/month gain instead of $100 (the projected assets/liabilities are right). This formula is:
+ <para>Of the profit you're projecting (New Retained Earnings as described below, which is subtracting planned Expenses from planned Income), this field shows how much your (projected Assets - projected Liabilities) are off by. If you're planning to net $100 monthly ($1000 income and $900 expenses), and every hypothetical month your bank account only goes up by $25 and you pay your credit card down by $26 (a combined increase of only $51), you have a projected $49 of extra proceeds in the Income Statement that doesn't have a corresponding increase in the Balance Sheet. If everything goes exactly according to <emphasis>this</emphasis> budget, <emphasis>as-is</emphasis>, either the Balance Sheet will grow by $49/month more than you're projecting (the projected income/expenses are right), or the Income Statement for the whole period will show a $51/month gain instead of $100 (the projected assets/liabilities are right). This formula is:
<equation>
<mathphrase>Unallocated Assets = New Retained Earnings - Allocated Assets - New
Liabilities</mathphrase>
commit 6b0f05ad33334cf401694621be1a519e022577e7
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Fri Sep 1 10:18:50 2023 -0500
728910: clarified Unallocated Assets
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index ca0f6593..ea42a501 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3823,7 +3823,7 @@ Income (type INCOME)
<glossentry>
<glossterm>Assets - Unallocated Assets</glossterm>
<glossdef>
- <para>This formula is:
+ <para>Of the profit you're projecting (New Retained Earnings as described below, which is subtracting planned Expenses from planned Income), this field shows how much your (projected Assets - projected Liabilities) are off by. If you're planning to net $100 monthly ($1000 income and $900 expenses), and every hypothetical month your bank account only goes up by $25 and you pay your credit card down by $26 (a combined increase of only $51), you have a projected $49 of extra proceeds in the Income Statement that doesn't have a corresponding increase in the Balance Sheet. If everything goes exactly according to <emphasis>this</emphasis> budget, <emphasis>as-is<emphasis>, either the Balance Sheet will grow by $49/month more than you're projecting (the projected income/expenses are right), or the Income Statement for the whole period will show a $51/month gain instead of $100 (the projected assets/liabilities are right). This formula is:
<equation>
<mathphrase>Unallocated Assets = New Retained Earnings - Allocated Assets - New
Liabilities</mathphrase>
commit 9b6e2ae24c4ed3cc58922df04afd32bc271c5805
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Thu Aug 31 22:37:50 2023 -0500
728910: added link from guide to manual for Budget Balance Sheet
diff --git a/C/guide/ch_budgets.xml b/C/guide/ch_budgets.xml
index 63900fb2..2611922c 100644
--- a/C/guide/ch_budgets.xml
+++ b/C/guide/ch_budgets.xml
@@ -206,7 +206,7 @@
<para>The budgeted balance sheet is similar to the balance sheet. Both show the assets, liabilities, and
equity. The difference is that the balance sheet is based on historical data, and the
- <emphasis>budgeted</emphasis> balance sheet is based on the predictions made in the budget.
+ <emphasis>budgeted</emphasis> balance sheet is based on the predictions made in the budget. For more details, see <ulink url="&url-docs-C;manual/report-classes.html#report-budget"><quote>Budget Reports</quote> in the manual</ulink>
</para>
</sect2>
</sect1>
commit a18a2e43be796816de55a45a0841beb11b9f226b
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Thu Aug 31 22:35:17 2023 -0500
728910: switched to use glosslist, more formatting
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index c8ec1405..ca0f6593 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3778,95 +3778,176 @@ Income (type INCOME)
<sect3>
<title>Budget Balance Sheet</title>
- <para>The Budget Balance Sheet is similar to the Balance Sheet (see <xref linkend="report-assets"/>). Both show the assets, liabilities, and
- equity. The difference is that the Balance Sheet is based on historical data, and the
- <emphasis>budgeted</emphasis> balance sheet is based on the predictions made in the budget. The report
- contains the following elements:
-
- <itemizedlist>
- <listitem>
- <para><emphasis>Assets Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
-
- <itemizedlist>
- <listitem>
- <para><emphasis>Existing Assets</emphasis> - the sum of all budgeted asset accounts as of the start date of the budget. This is equivalent to the Total Assets on the Balance Sheet when run for that start date.</para>
- </listitem>
- <listitem>
- <para><emphasis>Allocated assets</emphasis> - the sum of all Asset row totals projected in the budget.</para>
- </listitem>
- <listitem>
-
- <para><emphasis>Unallocated Assetss</emphasis> - This formula is:
- <screen>
- New Retained Earnings (all projected expenses subtracted from all projected income, per this budget)
- - Allocated Assets (above)
- - New Liabilities</screen>
- </para>
- </listitem>
- </itemizedlist>
-
- </para>
- </listitem>
-
- <listitem>
- <para><emphasis>Liabilities Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
-
- <itemizedlist>
- <listitem>
- <para><emphasis>Existing Liabilities</emphasis> - the sum of all budgeted liability accounts as of the start date of the budget. This is equivalent to the Total Liabilities on the Balance Sheet when run for that start date.</para>
- </listitem>
- <listitem>
- <para><emphasis>New Liabilities</emphasis> - the sum of all Liability row totals projected in the budget.</para>
- </listitem>
- <listitem>
- <para><emphasis>Total Liabilities</emphasis> - the Existing Liabilities plus the projected ones (both explained above).</para>
- </listitem>
- </itemizedlist>
-
- </para>
- </listitem>
+ <abstract>
+ <para>The Budget Balance Sheet is similar to the Balance Sheet (see <xref linkend="report-assets"/>). Both
+ show the assets, liabilities, and equity. The difference is that the Balance Sheet is
+ based on historical data, and the <emphasis>budgeted</emphasis> balance sheet is based
+ on the predictions made in the budget.
+ </para>
+ </abstract>
+ <para>The report contains the following elements:
+ </para>
- <listitem>
- <para><emphasis>Equity Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+ <glosslist>
+ <title>Elements of Budgeted Balance Sheet</title>
+ <glossentry>
+ <glossterm>Assets - General</glossterm>
+ <glossdef>
+ <para>The value shown for each account is its balance as of the start date of the selected budget,
+ modified by the projected changes in this budget. So if all goes according to the
+ budget, these balances would be the same as if you were to run a standard Balance
+ Sheet as of the end date of the budget period.
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Assets - Existing Assets</glossterm>
+ <glossdef>
+ <para>The sum of all budgeted asset accounts as of the start date of the budget. This is equivalent to the
+ Total Assets on the Balance Sheet when run for that start date.
+ </para>
+ </glossdef>
+ </glossentry>
- <itemizedlist>
- <listitem>
- <para><emphasis>Existing Retained Earnings</emphasis> - Retained Earnings as of the start date of the given budget. This is equivalent to the Retained Earnings on the Balance Sheet when run for that start date.</para>
- </listitem>
- <listitem>
- <para><emphasis>New Retained Earnings</emphasis> - The sum of budgeted Incomes minus the sum of budgeted Expenses. The profit predicted by this budget.</para>
- </listitem>
- <listitem>
- <para><emphasis>Unrealized Losses</emphasis> - The total difference in value between all asset/liability accounts and their basis. This is equivalent to the same total in the Balance Sheet as of the start date of the budget.</para>
- </listitem>
- <listitem>
- <para><emphasis>Existing Equity</emphasis> - The Total Equity from the Balance Sheet on the start date of the budget. The formula is:<screen>
- The balance of the Equity accounts (matches that of the Balance Sheet for the start date of the budget)
- + Existing Retained Earnings
- + Unrealized Gain/Losses
- </screen>
+ <glossentry>
+ <glossterm>Assets - Allocated assets</glossterm>
+ <glossdef>
+ <para>The sum of all Asset row totals projected in the budget.
</para>
- </listitem>
- <listitem>
- <para><emphasis>New Equity</emphasis> - The sum of projected amounts for equity accounts in the budget + New Retained Earnings</para>
- </listitem>
- <listitem>
- <para><emphasis>Total Equity</emphasis> - Existing Equity + New Equity</para>
- </listitem>
- </itemizedlist>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Assets - Unallocated Assets</glossterm>
+ <glossdef>
+ <para>This formula is:
+ <equation>
+ <mathphrase>Unallocated Assets = New Retained Earnings - Allocated Assets - New
+ Liabilities</mathphrase>
+ </equation>
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Liabilities - General</glossterm>
+ <glossdef>
+ <para>The value shown for each account is its balance as of the start date of the selected budget,
+ modified by the projected changes in this budget. So if all goes according to the
+ budget, these balances would be the same as if you were to run a standard Balance
+ Sheet as of the end date of the budget period.
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Liabilities - Existing Liabilities</glossterm>
+ <glossdef>
+ <para>The sum of all budgeted liability accounts as of the start date of the budget. This is equivalent to
+ the Total Liabilities on the Balance Sheet when run for that start date.
+ </para>
+ </glossdef>
+ </glossentry>
- </para>
- </listitem>
+ <glossentry>
+ <glossterm>Liabilities - New Liabilities</glossterm>
+ <glossdef>
+ <para>The sum of all Liability row totals projected in the budget.
+ </para>
+ </glossdef>
+ </glossentry>
- <listitem>
- <para><emphasis>Total Liabilities + Equity</emphasis> - Liabilities + Equity. Equals Total Assets
- </para></listitem>
+ <glossentry>
+ <glossterm>Liabilities - Total Liabilities</glossterm>
+ <glossdef>
+ <para>The Existing Liabilities plus the projected ones (both explained above).
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Equity - General</glossterm>
+ <glossdef>
+ <para>The value shown for each account is its balance as of the start date of the selected budget,
+ modified by the projected changes in this budget. So if all goes according to the
+ budget, these balances would be the same as if you were to run a standard Balance
+ Sheet as of the end date of the budget period.
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Equity - Existing Retained Earnings</glossterm>
+ <glossdef>
+ <para>Retained Earnings as of the start date of the given budget. This is equivalent to the Retained
+ Earnings on the Balance Sheet when run for that start date.
+ </para>
+ </glossdef>
+ </glossentry>
- </itemizedlist>
- </para>
+ <glossentry>
+ <glossterm>Equity - New Retained Earnings</glossterm>
+ <glossdef>
+ <para>The sum of budgeted Incomes minus the sum of budgeted Expenses. The profit predicted by this budget.
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Equity - Unrealized Losses</glossterm>
+ <glossdef>
+ <para>The total difference in value between all asset/liability accounts and their basis. This is
+ equivalent to the same total in the Balance Sheet as of the start date of the
+ budget.
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Equity - Existing Equity</glossterm>
+ <glossdef>
+ <para>The Total Equity from the Balance Sheet on the start date of the budget. The formula is:
+ <equation>
+ <mathphrase>Unallocated Assets = The balance of the Equity accounts (matches that
+ of the Balance Sheet for the start date of the budget) + Existing Retained
+ Earnings + Unrealized Gain/Losses</mathphrase>
+ </equation>
+ </para>
+ </glossdef>
+ </glossentry>
+ <glossentry>
+ <glossterm>Equity - New Equity</glossterm>
+ <glossdef>
+ <para>The sum of projected amounts for equity accounts in the budget added to New Retained Earnings
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Equity - Total Equity</glossterm>
+ <glossdef>
+ <para><equation>
+ <mathphrase>Existing Equity + New Equity</mathphrase>
+ </equation>
+ </para>
+ </glossdef>
+ </glossentry>
+
+ <glossentry>
+ <glossterm>Total Liabilities + Equity</glossterm>
+ <glossdef>
+ <para><equation>
+ <mathphrase>Liabilities + Equity</mathphrase>
+ </equation>
+ This will equal Total Assets.
+ </para>
+ </glossdef>
+ </glossentry>
+ </glosslist>
</sect3>
<sect3>
commit 3b5016a59ee429fb653a7d08cce2c4e1b0af7f0f
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Thu Aug 31 21:58:05 2023 -0500
728910: Better formatting
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index a97e709b..c8ec1405 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3783,95 +3783,89 @@ Income (type INCOME)
<emphasis>budgeted</emphasis> balance sheet is based on the predictions made in the budget. The report
contains the following elements:
- <itemizedlist>
- <listitem>
- <para><emphasis>Assets Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
-
- <itemizedlist>
- <listitem>
- <para><emphasis>Existing Assets</emphasis> - the sum of all budgeted asset accounts as of the start date of the budget. This is equivalent to the Total Assets on the Balance Sheet when run for that start date.</para>
- </listitem>
- <listitem>
- <para><emphasis>Allocated assets</emphasis> - the sum of all Asset row totals projected in the budget.</para>
- </listitem>
- <listitem>
-
- <para><emphasis>Unallocated Assetss</emphasis> - This formula is:
- <screen>
- New Retained Earnings (all projected expenses subtracted from all projected income, per this budget)
- - Allocated Assets (above)
- - New Liabilities</screen>
- </para>
- </listitem>
- </itemizedlist>
-
- </para>
- </listitem>
-
- <listitem>
- <para><emphasis>Liabilities Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Assets Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
- <itemizedlist>
- <listitem>
- <para><emphasis>Existing Liabilities</emphasis> - the sum of all budgeted liability accounts as of the start date of the budget. This is equivalent to the Total Liabilities on the Balance Sheet when run for that start date.</para>
- </listitem>
- <listitem>
- <para><emphasis>New Liabilities</emphasis> - the sum of all Liability row totals projected in the budget.</para>
- </listitem>
- <listitem>
- <para><emphasis>Total Liabilities</emphasis> - the Existing Liabilities plus the projected ones (both explained above).</para>
- </listitem>
- </itemizedlist>
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Existing Assets</emphasis> - the sum of all budgeted asset accounts as of the start date of the budget. This is equivalent to the Total Assets on the Balance Sheet when run for that start date.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Allocated assets</emphasis> - the sum of all Asset row totals projected in the budget.</para>
+ </listitem>
+ <listitem>
- </para>
- </listitem>
+ <para><emphasis>Unallocated Assetss</emphasis> - This formula is:
+ <screen>
+ New Retained Earnings (all projected expenses subtracted from all projected income, per this budget)
+ - Allocated Assets (above)
+ - New Liabilities</screen>
+ </para>
+ </listitem>
+ </itemizedlist>
+ </para>
+ </listitem>
- <listitem>
- <para><emphasis>Equity Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+ <listitem>
+ <para><emphasis>Liabilities Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Existing Liabilities</emphasis> - the sum of all budgeted liability accounts as of the start date of the budget. This is equivalent to the Total Liabilities on the Balance Sheet when run for that start date.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>New Liabilities</emphasis> - the sum of all Liability row totals projected in the budget.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Total Liabilities</emphasis> - the Existing Liabilities plus the projected ones (both explained above).</para>
+ </listitem>
+ </itemizedlist>
- <itemizedlist>
- <listitem>
- <para><emphasis>Existing Retained Earnings</emphasis> - Retained Earnings as of the start date of the given budget. This is equivalent to the Retained Earnings on the Balance Sheet when run for that start date.</para>
- </listitem>
- <listitem>
- <para><emphasis>New Retained Earnings</emphasis> - The sum of budgeted Incomes minus the sum of budgeted Expenses. The profit predicted by this budget.</para>
- </listitem>
- <listitem>
- <para><emphasis>Unrealized Losses</emphasis> - The total difference in value between all asset/liability accounts and their basis. This is equivalent to the same total in the Balance Sheet as of the start date of the budget.</para>
- </listitem>
- <listitem>
- <para><emphasis>Existing Equity</emphasis> - The Total Equity from the Balance Sheet on the start date of the budget. The formula is:<screen>
- The balance of the Equity accounts (matches that of the Balance Sheet for the start date of the budget)
- + Existing Retained Earnings
- + Unrealized Gain/Losses
- </screen>
</para>
- </listitem>
- <listitem>
- <para><emphasis>New Equity</emphasis> - The sum of projected amounts for equity accounts in the budget + New Retained Earnings</para>
- </listitem>
- <listitem>
- <para><emphasis>Total Equity</emphasis> - Existing Equity + New Equity</para>
- </listitem>
- </itemizedlist>
-
- </para>
- </listitem>
+ </listitem>
- <listitem>
- <para><emphasis>Total Liabilities + Equity</emphasis> - Liabilities + Equity. Equals Total Assets
- </para></listitem>
-
- </itemizedlist>
- </para>
+ <listitem>
+ <para><emphasis>Equity Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Existing Retained Earnings</emphasis> - Retained Earnings as of the start date of the given budget. This is equivalent to the Retained Earnings on the Balance Sheet when run for that start date.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>New Retained Earnings</emphasis> - The sum of budgeted Incomes minus the sum of budgeted Expenses. The profit predicted by this budget.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Unrealized Losses</emphasis> - The total difference in value between all asset/liability accounts and their basis. This is equivalent to the same total in the Balance Sheet as of the start date of the budget.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Existing Equity</emphasis> - The Total Equity from the Balance Sheet on the start date of the budget. The formula is:<screen>
+ The balance of the Equity accounts (matches that of the Balance Sheet for the start date of the budget)
+ + Existing Retained Earnings
+ + Unrealized Gain/Losses
+ </screen>
+ </para>
+ </listitem>
+ <listitem>
+ <para><emphasis>New Equity</emphasis> - The sum of projected amounts for equity accounts in the budget + New Retained Earnings</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Total Equity</emphasis> - Existing Equity + New Equity</para>
+ </listitem>
+ </itemizedlist>
+ </para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Total Liabilities + Equity</emphasis> - Liabilities + Equity. Equals Total Assets
+ </para></listitem>
+ </itemizedlist>
+ </para>
</sect3>
commit 04f5c0ef467882e06f6786893e76cb9eb2586cca
Author: Jeff Shelley <hea45992 at adobe.com>
Date: Thu Aug 31 21:48:32 2023 -0500
728910: Moved Budgeted Balance Sheet technical details to the manual
diff --git a/C/manual/ch_Reports.xml b/C/manual/ch_Reports.xml
index 64a06ae8..a97e709b 100644
--- a/C/manual/ch_Reports.xml
+++ b/C/manual/ch_Reports.xml
@@ -3778,7 +3778,101 @@ Income (type INCOME)
<sect3>
<title>Budget Balance Sheet</title>
- <para></para>
+ <para>The Budget Balance Sheet is similar to the Balance Sheet (see <xref linkend="report-assets"/>). Both show the assets, liabilities, and
+ equity. The difference is that the Balance Sheet is based on historical data, and the
+ <emphasis>budgeted</emphasis> balance sheet is based on the predictions made in the budget. The report
+ contains the following elements:
+
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Assets Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Existing Assets</emphasis> - the sum of all budgeted asset accounts as of the start date of the budget. This is equivalent to the Total Assets on the Balance Sheet when run for that start date.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Allocated assets</emphasis> - the sum of all Asset row totals projected in the budget.</para>
+ </listitem>
+ <listitem>
+
+ <para><emphasis>Unallocated Assetss</emphasis> - This formula is:
+ <screen>
+ New Retained Earnings (all projected expenses subtracted from all projected income, per this budget)
+ - Allocated Assets (above)
+ - New Liabilities</screen>
+ </para>
+ </listitem>
+ </itemizedlist>
+
+ </para>
+ </listitem>
+
+ <listitem>
+ <para><emphasis>Liabilities Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Existing Liabilities</emphasis> - the sum of all budgeted liability accounts as of the start date of the budget. This is equivalent to the Total Liabilities on the Balance Sheet when run for that start date.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>New Liabilities</emphasis> - the sum of all Liability row totals projected in the budget.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Total Liabilities</emphasis> - the Existing Liabilities plus the projected ones (both explained above).</para>
+ </listitem>
+ </itemizedlist>
+
+ </para>
+ </listitem>
+
+
+ <listitem>
+ <para><emphasis>Equity Section</emphasis> - The value shown for each account is its balance as of the start date of the selected budget, modified by the projected changes in this budget. So if all goes according to the budget, these balances would be the same as if you were to run a standard Balance Sheet as of the end date of the budget period.
+
+
+ <itemizedlist>
+ <listitem>
+ <para><emphasis>Existing Retained Earnings</emphasis> - Retained Earnings as of the start date of the given budget. This is equivalent to the Retained Earnings on the Balance Sheet when run for that start date.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>New Retained Earnings</emphasis> - The sum of budgeted Incomes minus the sum of budgeted Expenses. The profit predicted by this budget.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Unrealized Losses</emphasis> - The total difference in value between all asset/liability accounts and their basis. This is equivalent to the same total in the Balance Sheet as of the start date of the budget.</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Existing Equity</emphasis> - The Total Equity from the Balance Sheet on the start date of the budget. The formula is:<screen>
+ The balance of the Equity accounts (matches that of the Balance Sheet for the start date of the budget)
+ + Existing Retained Earnings
+ + Unrealized Gain/Losses
+ </screen>
+ </para>
+ </listitem>
+ <listitem>
+ <para><emphasis>New Equity</emphasis> - The sum of projected amounts for equity accounts in the budget + New Retained Earnings</para>
+ </listitem>
+ <listitem>
+ <para><emphasis>Total Equity</emphasis> - Existing Equity + New Equity</para>
+ </listitem>
+ </itemizedlist>
+
+ </para>
+ </listitem>
+
+ <listitem>
+ <para><emphasis>Total Liabilities + Equity</emphasis> - Liabilities + Equity. Equals Total Assets
+ </para></listitem>
+
+ </itemizedlist>
+ </para>
+
+
+
+
+
+
+
</sect3>
<sect3>
Summary of changes:
C/guide/ch_budgets.docbook | 2 +-
C/manual/ch_Reports.docbook | 174 +++++++++++++++++++++++++++++++++++++++++++-
2 files changed, 174 insertions(+), 2 deletions(-)
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