Subtotals

For example, you might have a schedule named Equity. To that schedule, you might add these details:

• Gains or losses on investments available for sale
• Gains or losses on derivatives held as cash flow hedges
• Foreign currency exchange gains or losses
• Pension plan gains or losses

To summarize these details under Other Comprehensive Income, for example, you create Other Comprehensive Income as the subtotal of the details.

After publishing the model, the details are aggregated into Other Comprehensive Income. That subtotal is then aggregated into Equity Closing Balance.