---
title: "Data-to-account matrix"
sidebarTitle: "Data-to-account matrix"
description: "Every recurring concept in the Rackson close mapped to its GL account, entity, source document, and owner."
icon: "table-cells"
---

> **For AI agents:** the complete documentation index is at [llms.txt](/llms.txt). Append `.md` to any page URL for its markdown version.

For every recurring concept in the close: the GL account(s) it hits, the entity, exactly where the number originates, and who owns it.

<Info>
  **Source:** `Rackson Exec Summary.docx` section 7.
</Info>

<Warning>
  Where an exact account number was **not confirmed** in the source material it is flagged as *(confirm)* rather than guessed. Pull the current Intacct chart of accounts and fill these in precisely before relying on this matrix for training or review. This is tracked on [Open items and risks](/internal/customers/rackson/open-items).
</Warning>

## AP and credit cards

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| AP aging review | AP control account (Intacct AP module) | RRS | Intacct AP aging report | Caitlin (source) / PBI post |
| AmEx two-card coding and liability reclass | AmEx card payable *(confirm)* | RRS | Fyle sync export | Caitlin (source) / PBI post |
| TD Card transaction coding and import | **20603** (TD Card Payable) | RRS | TD Bank transaction export (`RRS_TD_Card_Summary`), coded by Caitlin | Caitlin (codes) / PBI (imports) |

## Payroll and accruals

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Accrued payroll | **21000** | RRS | Payroll processor register | Jessie (source) / Maureen (post) |
| 401(k) payable | **22100** | RRS | Payroll register / plan trustee remittance confirmation | Jessie (source) / Maureen (post) |
| Garnishments payable | **21600** | RRS | Payroll register | Jessie (source) / Maureen (post) |
| Bonus accrual by program | Bonus accrual *(confirm)* | RRS | Attainment reporting output matched to program targets | Maureen |
| G&A labor reclass | **80100** (reclass clearing, by from/to location) | RRS | Labor Reclass Template workbook | Maureen |

## Taxes and royalties

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Sales tax recon (NJ/OH/NY/MD/PA) | Sales tax payable by state *(confirm)* | RRS | State sales tax filings / POS sales reports | Maureen |
| Ohio CAT tax | Ohio CAT tax payable *(confirm)* | RRS | Ohio Gateway filing calculation | Maureen |
| Misc. payables (McLamore) | **74200** (credit, by store) | RRS / RCY | GL Adjustment Workbook (Caitlin) | Caitlin (source) / Maureen or Betsy (post) |
| Royalty / ad fund accrual | Royalty/ad fund accrual *(confirm)* | RRS | BKC invoices | Maureen |

## Utilities and interest

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Accrued utilities — gas | **71000** (expense) / **24100** (accrued liability) | RRS | Gas utility import file | Maureen |
| Accrued utilities — electric | **71100** / **24100** | RRS | Electric utility import file | Maureen |
| Accrued utilities — water | **71200** / **24100** | RRS | Water utility import file | Maureen |
| Accrued interest — CONA | **24700** | RRS | CONA loan statements; (Last Payment Amount ÷ Days in Statement Period) × Accrued Days | Maureen |
| CONA term loan / DDTL tracking | **28015** / **28020** | RRS | CONA loan statements | Maureen |
| Interest rate SWAP mark | **18300** | RRS | Capital One SWAP daily mark PDF statement | Maureen |

## Delivery, maintenance and reporting

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Loop 3-platform delivery recon | Delivery clearing/receivable *(confirm)* | RRS / RCY | Loop automation — DoorDash, Uber Eats, Grubhub | Maureen (RRS) / Betsy (RCY) |
| In-house maintenance JE | Repairs & maintenance expense *(confirm)* | RRS | Internal maintenance tracking | Maureen |
| Prime Roofing capital vs. expense | Fixed assets or repairs expense, per determination *(confirm)* | RRS | Prime Roofing invoices | Maureen |
| Closed store expense reclass | Source: operating expense accts by location (e.g. **75300**, **82200**) → Target: **88250** | RRS | Dimension balances report by closed-store location (BK #1046 / #13430 / #4348) | Maureen |
| Rent schedule update | Prepaid / deferred rent *(confirm)* | RRS | Lease schedule / rent roll | Maureen |
| BK Prime Costs master file update | N/A — feeds weekly reporting, not the GL close | RRS | RTI Purchases and Food Variance exports | Maureen |

## GL adjustments

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Franchise fee capitalization | DR **17100** / CR **22350** | RRS / RCY | GL Adjustment Workbook (Caitlin) | Caitlin (source) / Maureen or Betsy (post) |
| Utility credit reclass | DR **24100** / CR **71100** (by store) | RRS / RCY | GL Adjustment Workbook (Caitlin) | Caitlin (source) / Maureen or Betsy (post) |

## RCY — store operations

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| DHC inventory | Inventory asset *(confirm)* | RCY | R365 Stock Count Detail export, current vs. prior period | Betsy |
| New store pre-open tracking (DHC-01354) | Pre-open expense / construction-in-progress *(confirm)* | RCY | Store build-out invoices | Betsy |
| Closed store reclassification (DHC-01498) | Mirrors the RRS closed-store reclass *(confirm target)* | RCY | Dimension balances report | Betsy |

## RCY — sales, debt, and intercompany

| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Sales tie-out | Revenue accounts *(confirm)* | RCY | R365 sales verification + DSS export | Betsy / Cade Kohlmeier |
| Simmons term loan and DDTL tracking | Notes payable — Simmons *(confirm)* | RCY | Simmons loan statements | Betsy |
| Saxonwald promissory notes (PIK) | Notes payable — related party / Saxonwald *(confirm)* | RCY | Saxonwald note schedule (10 notes, ~$9.3M aggregate) | Betsy |
| RRS / RCY elimination | Due to / due from, intercompany *(confirm)* — carried in **12505** | RRS / RCY | Intacct intercompany elimination entries | Betsy / Maureen |

## GL account index by workbook

The engagement's SharePoint balance sheet folder bakes GL account numbers directly into file names, which makes this the fastest way to find the right workbook for a given line.

| GL account | Schedule / workbook |
|---|---|
| 10800 | RRS Change Fund |
| 11000 | RRS Office Petty Cash |
| 12000 | Accounts Receivable |
| 12100 | Due from Seller |
| 12700 & 12730 | Rebates Receivable *(one workbook, two accounts)* |
| 12800 | Due from Employee |
| 14000 | Prepaid Expenses (general) |
| 14300 | Prepaid Insurance |
| 14600 | Prepaid POS Maintenance — Xenial / Tillster / Stratacache / BK Training |
| 16600 | Fixed Asset Depreciation |
| 17900 | RRS Franchise Fees |
| 17910 | Rackson Deferred Financing Costs |
| 17920 | RRS Franchise Agreement (amortization) |
| 17930 / 17500 | RRS Goodwill |
| 18100 | Security Deposits |
| 19999 | Rackson ERTC Tracking |
| 22350 | Miscellaneous Payable |
| 24000 | Accrued Expenses |
| 24200 | RRS Property Tax |
| 24500 | RRS/RCY % Rent Schedule |
| 27910 | Current Portion of Long-Term Debt |
| 27960 | RRS Deferred Revenue |

<Note>
  **Naming convention.** File names in this folder end in the period they were last touched (e.g. `…P6.xlsx`). When you open a workbook for a new period, **save it forward under the new period's name** rather than continuing to update a prior period's file, to keep the SharePoint version history clean.
</Note>

<Warning>
  Some accounts **share one workbook** — 12700 and 12730 both live on the Rebates Receivable schedule. The account number alone doesn't always map one-to-one to a file.
</Warning>

## Related

- [Workpapers overview](/internal/customers/rackson/workpapers/overview) — the step-by-step instructions behind each concept above
- [Review process overview](/internal/customers/rackson/review-process/overview) — how each account gets reviewed
- [Entities and systems](/internal/customers/rackson/entities-and-systems) — the system-level version of this mapping