Downfoot lines

Downfoot lines total other lines based on their natural sign (Debit or Credit). The downfoot formula needs to include the downfoot line, followed by the equal sign and then the lines that downfoot to it, using addition and subtraction as appropriate to the natural signs of the lines. Only addition and subtraction operators and parentheses are allowed in downfoot formulas. Here is an example for a line called Ending Balance - Land.

[Ending Balance - Land] = [Beginning Balance - Land] + [Land - Additions] + [Land - Subtractions];

When adding a formula for a downfoot line, there are two issues to consider.

  • The lines specified in the downfoot formula should belong to only one downfoot line per schedule, although it is fine if the downfoot contributes to another total line on the schedule. Formula Builder will not prevent you from making a line downfoot to more than one line in the same schedule; but this is not considered a sound accounting practice.
  • Each downfoot line should have either all its children, or none of its children, on the same schedule with the downfoot line. If it does not, what you see in data entry for the downfoot is different than what is stored on the database. This is because the downfoot formula on the data entry view includes only the members that exist on the current schedule, whereas the database formula has all of the members. When a user submits data, the downfoot value on the database is most likely not be the sum of the values stored on the database.

When you set up downfoot formulas (or other formulas), Formula Builder automatically enters the proper operator (+/-) for each member selected from the Members list and based on the natural signs of the members and the total line. Members with the same natural sign as the downfoot line must be added. Members with the opposite natural sign must be subtracted. For example, if your database includes these lines: 

Total Line
Natural Sign: Dr
Line 1 Natural Sign: Cr
Line 2 Natural Sign: Cr
Line 3 Natural Sign: Dr

Your downfoot formula on Total Line would be:

[Total Line] = - [Line 1] - [Line 2] + [Line 3];