---
title: "Intacct account groups"
sidebarTitle: "Intacct account groups"
description: "The GL account group hierarchies behind the balance sheet, basic and board income statements, and cash flow reports."
icon: "layer-group"
---

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

Every balance sheet report and every income statement is built off these **shared GL account groupings** — not off the report itself.

<Warning>
  **Change a grouping once, and every report built on it changes.** Adding or restructuring a subtotal resets formatting on every report that references it. See [Intacct reporting infrastructure](/internal/customers/rackson/review-process/intacct-reporting) before making a structural change.
</Warning>

<Info>
  **Source:** `Rackson Intacct Financial Report Guide - RRS & RCY.xlsx` — the Balance Sheet GL Groups, IS Basic GL Groups, IS Board GL Groups, and Cash Flow GL Groups tabs. Hierarchy levels are shown by nesting; GL accounts appear as code entries under their group.
</Info>

## Balance sheet GL groups

- **Assets**
  - **Current Assets** — *Debit*
  - **Total Cash** — *Debit*
    - **Bank Operating Accounts** — *Debit, End of period*
      - `10100--Citizens Bank - Operating (RRS)`
      - `10105--TD Bank - Operating (RRS)`
      - `10106--TD Bank - Operating (RCY)`
      - `10110--TD Bank - Operating (RCC)`
      - `10115--TD Bank - Operating (RCC New)`
      - `10120--Citizens Bank - Operating (FFF)`
      - `10130--CIBC - Operating (BNRG)`
      - `10135--Pac West - Operating (BNH)`
      - `10150--UBS - Capital Circle Summit (RRS)`
      - `10200--Citizens - Escrow (RRS)`
      - `10210--Citizens - Escrow (RCC)`
      - `10300--Citizens Bank - Payroll (RRS)`
      - `10305--TD Bank - Payroll (RRS)`
      - `10306--TD Bank - Payroll DHC (RCY)`
      - `10310--Citizens Bank - Payroll (RCC)`
      - `10320--Citizens Bank - Depository (RRS)`
      - `10330--Citizens Bank - Depository (RCC)`
      - `10335--Citizens Bank - Depository (RCC New)`
      - `10340--TD Bank - Depository (RRS)`
      - `10350--TD Bank - Operating (FFF)`
      - `10360--Truist - Depository (RCC)`
      - `10365--Truist Bank - Depository (RCC New)`
      - `10370--Bank of Princeton - Depository (RRS)`
      - `10380--PNC Bank - Depository (RRS)`
      - `10390--PNC Bank - Depository (RCC)`
      - `10395--PNC Bank - Depository (RCC New)`
      - `10400--Key Bank - Depository (RCC)`
      - `10410--Franklin Bank- Depository (RRS)`
      - `10700--RKC Chase - Operating (RRS)`
      - `10710--RKC Chase - Boston Ave #2764 (RRS)`
      - `10720--RKC Chase - Conn Ave #1611 (RRS)`
      - `10730--RKC Chase - High Ridge #2273 (RRS)`
      - `10740--RKC Chase - Main St #2162 (RRS)`
      - `10750--RKC Chase - Stratford #893 (RRS)`
      - `10760--RKC TD Bank - Store #22482 (RRS)`
      - `10505--MUFG - Interest Checking`
      - `10506--Capital One - Interest Checking`
      - `10500--TD Bank - Money Market`
      - `10660--MUFG - 3 MO CD`
      - `10670--MUFG - 3 MO CD (Jun 24)`
    - **Cash Deposits in Transit** — *Debit, End of period*
      - `10900--Deposits in Transit - Cash`
    - **Due From Credit Card Processor** — *Debit, End of period*
      - `10950--Deposits in Transit - Credit Card`
    - **Due from Delivery Partners** — *Debit, End of period*
      - `10960--Deposits in Transit - Delivery`
      - `10965--Deposits in Transit - DoorDash`
      - `10970--Deposits in Transit - UberEats`
      - `10975--Deposits in Transit - Grubhub`
      - `10980--Deposits in Transit - OLO`
      - `10985--Deposits in Transit - EZ Cater`
    - **Cash Letters of Credit** — *Debit, End of period*
      - `10600--Letter of Credit - Citizens Bank (RRS)`
      - `10650--Letter of Credit - TD Bank`
      - `10655--Letter of Credit - MUFG`
    - **Cash Change Funds** — *Debit, End of period*
      - `10800--Change Funds`
      - `11000--Petty Cash`
    - **Inventory** — *Debit, End of period*
      - `13000--Inventory`
      - `13500--Maintenance Inventory`
    - **Due From (To) Affiliates** — *Debit, End of period*
      - `12200--Due From (To) RRS / RBS`
      - `12300--Due From (To) Rackson Holdings`
      - `12400--Due From (To) Related Party`
      - `12500--Due From (To) RCC / RRS - Exp Reimb`
      - `12501--Due From (To) RCC - Mgmt Fee`
      - `12502--Due From (To) RRS / RCC - Mgmt Fee`
      - `12505--Due From (To) RRS / RCY`
      - `12506--Due From (To) BNH / RCY`
      - `12600--Due From (To) Hopelawn`
      - `23500--Due to Rackson Restaurants`
      - `23600--Due From (To) FFF / RRS`
    - **Rebates Receivable** — *Debit, End of period*
      - `12700--Rebates Rec - Beverage`
      - `12710--Rebates Rec - Coca Cola`
      - `12720--Rebates Rec - Dr Pepper`
      - `12730--Rebates Rec - RSI`
    - **Prepaid Expenses** — *Debit, End of period*
      - `14000--Prepaid Expenses`
      - `14100--Prepaid Real Estate Taxes`
      - `14200--Prepaid Personal Property Taxes`
      - `14300--Prepaid Insurance`
      - `14400--Prepaid Health Insurance`
      - `14500--Prepaid Rent`
      - `14600--Prepaid POS Support`
    - **Short-Term Investments** — *Debit, For period*
    - **Other Current Assets** — *Debit, End of period*
      - `12000--Accounts Receivable`
      - `12800--Due From Employees`
      - `12850--Pay Card Account`
      - `12900--Gift Cards`
      - `12100--Due From Seller`
  - **Property, Plant & Equipment, Net** — *Debit*
    - **Fixed Assets** — *Debit, End of period*
      - `15000--Land`
      - `15100--Building`
      - `15200--Land Improvements`
      - `15300--Building Improvements`
      - `15400--Furniture & Fixtures`
      - `15500--Restaurant Equipment`
      - `15600--Office Equipment`
      - `15700--Maintenance Vans`
      - `15900--Construction in Progress`
    - **Accumulated Depreciation** — *Debit, End of period*
      - `16100--Accum Depr - Bldg`
      - `16200--Accum Depr-Bldg Improvements`
      - `16600--Accum Depreciation`
    - **Right-of-Use Operating Lease Assets** — *Debit, End of period*
      - `15950--Right of Use Assets (ASC 842)`
  - **Intangible Assets, Net of Accumulated Amortization** — *Debit*
    - **Intangible Assets** — *Debit, End of period*
      - `17100--Franchise Fee`
      - `17200--Franchise Agreements`
      - `17300--Loan Committment Fee`
      - `17400--Organization Expense`
      - `17500--Goodwill`
      - `17600--Deferred Financing Costs`
      - `17700--Odyssey Intangibles`
    - **Accumulated Amortization** — *Debit, End of period*
      - `17900--Accum Amort - Franchise Fees`
      - `17910--Accum Amort - Financing Costs`
      - `17920--Accum Amort - Franchise Agreement`
      - `17930--Accum Amort - Goodwill`
    - **Other Assets** — *Debit, End of period*
      - `18100--Security Deposits`
      - `18200--Investment in Rackson King Conn`
      - `18210--Investment in Fordham (Popeyes 10973)`
      - `18220--Capital Contribution Elim in RRS Consol`
      - `18230--Investment in Rackson Broad St`
      - `18300--Interest Rate Swap`
      - `18500--Preopening Expenses`
      - `19998--Blue Note Allocation Clearing`
      - `19999--Clearing Account`
      - `19997--Clearing Account - Flame`
- **Liabilities & Equity**
  - **Liabilities** — *Credit*
  - **Current Liabilities** — *Credit*
    - **Accounts Payable** — *Credit, End of period*
      - `20000--Accounts Payable`
      - `20500--Credit Card Payable - Other`
      - `20510--CC Payable - RCC CB Mastercard`
      - `20600--CC Payable - Amex RRS`
      - `20601--CC Payable - Amex RCC`
      - `20602--CC Payable - Amex FFF`
      - `20603--CC Payable - TD Bank`
      - `20604--CC Payable - Amex RCY`
    - **Sales Tax Payable** — *Credit, End of period*
      - `22200--Sales Tax Payable`
      - `22250--CAT Tax Payable`
      - `22300--Use Tax Payable`
    - **Royalties Payable** — *Credit, End of period*
      - `22400--Royalties Payable`
    - **Advertising Payable** — *Credit, End of period*
      - `22600--Advertising Payable`
    - **Accrued Payroll** — *Credit, End of period*
      - `21000--Accrued Payroll`
      - `21100--Tips Payable`
      - `21600--401(K) Payable`
      - `21700--BK Family Fund`
      - `21800--Accrued Bonus`
      - `21900--HSA Payable`
      - `22900--Unclaimed Payroll Checks`
      - `24600--Accrued Futa Credit Reduction - Ct`
      - `22100--Garnishments Payable`
    - **Accrued Expenses** — *Credit, End of period*
      - `22350--Miscellaneous Payable`
      - `23000--Due to NBI Food Service of Hopelawn`
      - `23100--Due to Seller`
      - `24000--Accrued Expenses`
      - `24100--Accrued Utilities`
      - `24700--Accrued Interest`
    - **Accrued Rent and Real Estate Tax** — *Credit, End of period*
      - `24200--Accrued Real Estate Tax`
      - `24500--Accrued Percentage Rent`
    - **Current Portion of LTD** — *Credit, End of period*
      - `27940--ST Note Payable`
      - `27900--Current Portion of N/P - Citizens`
      - `27910--Current Portion of Ltd`
    - **Current Portion of Lease Liabilities - Operating** — *Credit, End of period*
      - `27980--Lease Liability - ST Operating (ASC 842)`
    - **Current Portion of Finance Liability** — *Credit, End of period*
      - `27990--Capital Lease - ST (ASC 842)`
  - **Long Term Liabilities** — *Credit*
    - **Long Term Debt** — *Credit, End of period*
      - `28000--Note Payable - Citizens`
      - `28005--Term Loan - MUFG 0080`
      - `28010--Loan Payable - Related Party`
      - `28015--Term Loan - CONA`
      - `28020--Note Payable - CONA DDTL`
      - `28050--Const Line of Credit - Citizens`
      - `28060--Revolving LOC - MUFG 0081`
      - `28070--Development LOC - MUFG 0082`
      - `28110--Promissory Note - Preferred Food SVC`
      - `28300--Note Payable`
      - `28100--Note Payable - Odyssey`
      - `28310--Note Payable - Oak Street 117056 (#10405)`
      - `28150--Note Payable - SBA PPP`
      - `28160--Note Payable - BKC`
      - `28320--Note Payable - Oak Street 117058 (#12351)`
      - `28330--Note Payable - Oak Street 117406 (#2529)`
      - `28340--Note Payable - Oak Street 117596 (#2731)`
      - `28350--Note Payable - Oak Street 117597 (#2817)`
      - `28360--Note Payable - Oak Street 117598 (#3903)`
      - `28370--Note Payable - Oak Street 118080 (#12016)`
      - `28400--Note Payable RCY - Saxonwold`
      - `28410--Note Payable - Simmons Bank`
      - `28420--Note Payable - Simmons Bank 70177340 (2001418)`
      - `28425--Note Payable - Simmons Bank 70177340 (2001354)`
      - `28430--Note Payable - Simmons Bank 70177340 (2001232)`
      - `28098--Current Portion N/P- Citizens Contra`
      - `28099--Less Current Portion of Long-Term Debt`
    - **Deferred Rent Payable** — *Credit, End of period*
      - `27950--Deferred Rent`
      - `27960--Deferred Income`
    - **Interest Rate Swap** — *Credit, End of period*
      - `27970--Interest Rate Swap`
    - **Lease Liabilities - Operating** — *Credit, End of period*
      - `29000--Lease Liability - LT Operating (ASC 842)`
    - **Finance Lease Liability, Net of Current Portion** — *Credit, End of period*
      - `29010--Capital Lease - LT (ASC 842)`
  - **Equity** — *Credit*
    - **Owners Equity** — *Credit, End of period*
      - `30000--Capital Contributions`
      - `30500--Cumulative Distributions To Members`
      - `32000--Accumulated Earnings (Deficit)`
    - **Current Year Net Income (Loss)** — *Credit, For period*
      - `41000--Food Sales-BK`
      - `41100--Food Sales-DHC`
      - `41300--Food Sales-Cinnabon`
      - `41400--Food Sales-Popeyes`
      - `41500--Non-Food Sales`
      - `48000--Chargebacks/Voids`
      - `48010--Discounts`
      - `49000--Rebate Income - Beverages`
      - `49100--Rebate Income - RSI`
      - `50100--COS - Food`
      - `50120--COS - Sand Prep/Salad`
      - `50150--COS - Other Food`
      - `50200--COS - Condiments`
      - `50300--COS - Soda`
      - `50320--COS - Shakes & Drinks`
      - `50350--COS - Alcoholic Beverages`
      - `50400--COS - Paper`
      - `50420--COS - Cups & Lids`
      - `50450--COS - Misc Paper`
      - `50500--COS - Shortening`
      - `50600--COS - Promos`
      - `50700--COS - Other`
      - `50800--Purchases Discount`
      - `60100--Salaried Management`
      - `60150--Hourly Management`
      - `60200--Hourly Labor`
      - `60300--Overtime`
      - `60500--Bonuses`
      - `60900--Payroll Tax Expense`
      - `60905--401K Expense`
      - `60910--Other Employee Benefits`
      - `61100--Workers Compensation`
      - `61200--Medical Insurance`
      - `61500--Recruiting`
      - `70100--Rent - Base`
      - `70110--Occupancy - Insurance`
      - `70120--Common Area Maintenance`
      - `70130--Deferred Rent`
      - `70140--Rent - Percentage`
      - `70200--Equipment Rental`
      - `71000--Utilities - Gas`
      - `71100--Utilities - Electric`
      - `71200--Water & Sewer`
      - `71300--Garbage & Trash Removal`
      - `71500--Telephone`
      - `71550--Internet`
      - `71600--Music`
      - `71700--Extermination`
      - `71800--Security`
      - `71850--Armored Car`
      - `72100--Real Estate Taxes`
      - `72200--Personal Property Tax`
      - `73000--Contract Maintenance`
      - `73100--R&M - Building`
      - `73200--R&M - Equipment`
      - `73210--R&M - IT`
      - `73300--Cleaning Supplies`
      - `73400--Supplies`
      - `73500--Uniforms`
      - `73600--Postage/Freight`
      - `74100--Advertising`
      - `74110--Advertising - ITP Credits`
      - `74200--Local Store Marketing`
      - `74300--Promotional Items`
      - `75100--Paid Outs`
      - `75200--Cash Register Short (Over)`
      - `75300--POS Support Fees`
      - `75400--Credit Card Merchant Fees`
      - `75450--Delivery Fees - Commissions`
      - `75460--Delivery Fees - Marketing`
      - `75500--Management Fee`
      - `75600--Royalty Fees`
      - `75610--Royalty - ITP Credits`
      - `75700--Gross Receipts / Sales Tax`
      - `80100--Salaries - Office & Admin`
      - `80200--Salaries - District Mgr & Director`
      - `80250--Bonuses- Area Coach & Director`
      - `80260--Managers in Training`
      - `80300--401(K) Expense - G&A`
      - `80500--In House Maintenance`
      - `80900--Payroll Tax Exp - G&A`
      - `81100--Training/Seminars/Conferences`
      - `81200--District Manager Automobile`
      - `81210--District Manager Cell Phone`
      - `82100--Office Expense`
      - `82200--Recruiting`
      - `82300--Bank Charges`
      - `82500--Insurance - Gen Liab`
      - `82510--Insurance - Auto`
      - `82515--Insurance - Business Owners`
      - `82520--Insurance - Umbrella`
      - `82530--Insurance - Flood`
      - `82540--Medical Insurance - G&A`
      - `82550--Other Employee Benefits - G&A`
      - `82600--Licenses and Fees`
      - `82605--License Violations`
      - `82800--Donations`
      - `83100--Audit/Tax Fees`
      - `83120--Accounting & Payroll Processing`
      - `83150--Legal Fees`
      - `83200--Professional Fees`
      - `83300--Recruiting - G&A`
      - `83900--Miscellaneous Expense`
      - `84100--Office Rent`
      - `84200--Office/Computer Supp/Maint`
      - `84250--Office IT Support`
      - `84260--Software`
      - `84300--Office Equip Rental`
      - `84400--Office Phone/Internet`
      - `84500--Office Utilities`
      - `84600--Office Real Estate Tax`
      - `85800--Travel`
      - `85810--Travel - Lodging`
      - `85820--Travel - Meals`
      - `85830--Travel - Transit`
      - `85850--Store Visit Purchases`
      - `85880--Automobile`
      - `85900--Recognition - G&A`
      - `86700--Goodwill Impairment`
      - `86800--Depreciation Expense`
      - `86850--Depreciation Expense - ROU`
      - `86900--Amortization Expense`
      - `87000--Management Fee - RRS`
      - `87050--Management Fee - RCC`
      - `87100--Interest Income`
      - `87110--Investment Income`
      - `87150--Miscellaneous Income`
      - `87200--Interest Expense`
      - `87300--Insurance Losses`
      - `88100--Penalties and Interest`
      - `88200--Acquisition Related`
      - `88240--Non-Recurring Expense`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88500--Interest Rate Swap`
      - `88520--Tax`
      - `88550--Stock Compensation`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
      - `89020--Gain on Loan Forgiveness`
      - `99999--Clearing Account`

## Income statement — basic GL groups

- **Net Income  /  G3 - Adjusted EBITDA (Non-Board)  /  G3 - Net Operating Income**
  - **Gross Profit** — *Credit*
    - **Net Revenue** — *Credit*
    - **Gross Revenue** — *Credit, For period*
      - `41000--Food Sales-BK`
      - `41100--Food Sales-DHC`
      - `41300--Food Sales-Cinnabon`
      - `41400--Food Sales-Popeyes`
      - `41500--Non-Food Sales`
    - **Comps & Discounts** — *Credit, For period*
      - `48000--Chargebacks/Voids`
      - `48010--Discounts`
    - **Cost of Sales** — *Debit, For period*
      - `50100--COS - Food`
      - `50120--COS - Sand Prep/Salad`
      - `50150--COS - Other Food`
      - `50200--COS - Condiments`
      - `50300--COS - Soda`
      - `50320--COS - Shakes & Drinks`
      - `50350--COS - Alcoholic Beverages`
      - `50400--COS - Paper`
      - `50420--COS - Cups & Lids`
      - `50450--COS - Misc Paper`
      - `50500--COS - Shortening`
      - `50600--COS - Promos`
      - `50700--COS - Other`
      - `50800--Purchases Discount`
      - `49000--Rebate Income - Beverages`
      - `49100--Rebate Income - RSI`
  - **Expenses** — *Debit*
    - **Labor Expenses** — *Debit, For period*
      - `60100--Salaried Management`
      - `60150--Hourly Management`
      - `60200--Hourly Labor`
      - `60300--Overtime`
      - `60500--Bonuses`
      - `60900--Payroll Tax Expense`
      - `60905--401K Expense`
      - `60910--Other Employee Benefits`
      - `61100--Workers Compensation`
      - `61200--Medical Insurance`
      - `61500--Recruiting`
    - **Controllables** — *Debit, For period*
      - `71850--Armored Car`
      - `75200--Cash Register Short (Over)`
      - `73300--Cleaning Supplies`
      - `73000--Contract Maintenance`
      - `71700--Extermination`
      - `71300--Garbage & Trash Removal`
      - `71550--Internet`
      - `74200--Local Store Marketing`
      - `75100--Paid Outs`
      - `73600--Postage/Freight`
      - `74300--Promotional Items`
      - `73100--R&M - Building`
      - `73200--R&M - Equipment`
      - `73210--R&M - IT`
      - `80500--In House Maintenance`
      - `75700--Gross Receipts / Sales Tax`
      - `71800--Security`
      - `73400--Supplies`
      - `71500--Telephone`
      - `73500--Uniforms`
      - `71100--Utilities - Electric`
      - `71000--Utilities - Gas`
      - `71200--Water & Sewer`
    - **Occupancy Costs** — *Debit, For period*
      - `70100--Rent - Base`
      - `70140--Rent - Percentage`
      - `72100--Real Estate Taxes`
      - `70110--Occupancy - Insurance`
      - `70120--Common Area Maintenance`
    - **Non-Controllables** — *Debit, For period*
      - `82300--Bank Charges`
      - `75400--Credit Card Merchant Fees`
      - `75450--Delivery Fees - Commissions`
      - `75460--Delivery Fees - Marketing`
      - `82200--Recruiting`
      - `70200--Equipment Rental`
      - `82530--Insurance - Flood`
      - `82520--Insurance - Umbrella`
      - `82500--Insurance - Gen Liab`
      - `82600--Licenses and Fees`
      - `82605--License Violations`
      - `71600--Music`
      - `72200--Personal Property Tax`
      - `75300--POS Support Fees`
    - **Royalties & Advertising** — *Debit, For period*
      - `75600--Royalty Fees`
      - `75610--Royalty - ITP Credits`
      - `74100--Advertising`
      - `74110--Advertising - ITP Credits`
    - **General & Administrative** — *Debit, For period*
      - `75500--Management Fee`
      - `80100--Salaries - Office & Admin`
      - `80200--Salaries - District Mgr & Director`
      - `80250--Bonuses- Area Coach & Director`
      - `80260--Managers in Training`
      - `80300--401(K) Expense - G&A`
      - `80900--Payroll Tax Exp - G&A`
      - `81100--Training/Seminars/Conferences`
      - `82550--Other Employee Benefits - G&A`
      - `81200--District Manager Automobile`
      - `81210--District Manager Cell Phone`
      - `82540--Medical Insurance - G&A`
      - `82510--Insurance - Auto`
      - `82515--Insurance - Business Owners`
      - `82800--Donations`
      - `83120--Accounting & Payroll Processing`
      - `83100--Audit/Tax Fees`
      - `83150--Legal Fees`
      - `83200--Professional Fees`
      - `83300--Recruiting - G&A`
      - `85900--Recognition - G&A`
      - `84200--Office/Computer Supp/Maint`
      - `84250--Office IT Support`
      - `84260--Software`
      - `84300--Office Equip Rental`
      - `84400--Office Phone/Internet`
      - `84500--Office Utilities`
      - `84100--Office Rent`
      - `84600--Office Real Estate Tax`
      - `85850--Store Visit Purchases`
      - `85800--Travel`
      - `85810--Travel - Lodging`
      - `85820--Travel - Meals`
      - `85830--Travel - Transit`
      - `85880--Automobile`
      - `82100--Office Expense`
      - `87000--Management Fee - RRS`
      - `87050--Management Fee - RCC`
    - **Other Income & Expenses** — *Debit, For period*
      - `87100--Interest Income`
      - `83900--Miscellaneous Expense`
      - `87110--Investment Income`
      - `87150--Miscellaneous Income`
      - `87200--Interest Expense`
      - `87300--Insurance Losses`
      - `88100--Penalties and Interest`
      - `88200--Acquisition Related`
      - `88240--Non-Recurring Expense`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88520--Tax`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
      - `89020--Gain on Loan Forgiveness`
      - `99999--Clearing Account`
    - **NonCash Expenses** — *Debit, For period*
      - `70130--Deferred Rent`
      - `88500--Interest Rate Swap`
      - `88550--Stock Compensation`
      - `86700--Goodwill Impairment`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`

## Income statement — board GL groups

<Note>
  Board reports add sections below net income to build up to **Adjusted EBITDA**. The `Comp - EBITDA` group is a **Computation** structure with the formula `G3 - Net Income + G1 - EBITDA add backs` — Intacct's report writer cannot sum across rows within a column, only column plus column.
</Note>

- **Net Income  /  G3 - Adjusted EBITDA (Non-Board)  /  G3 - Net Operating Income**
  - **Gross Profit** — *Credit*
    - **Net Revenue** — *Credit*
    - **Gross Revenue** — *Credit, For period*
      - `41000--Food Sales-BK`
      - `41100--Food Sales-DHC`
      - `41300--Food Sales-Cinnabon`
      - `41400--Food Sales-Popeyes`
      - `41500--Non-Food Sales`
    - **Comps & Discounts** — *Credit, For period*
      - `48000--Chargebacks/Voids`
      - `48010--Discounts`
    - **Cost of Sales** — *Debit, For period*
      - `50100--COS - Food`
      - `50120--COS - Sand Prep/Salad`
      - `50150--COS - Other Food`
      - `50200--COS - Condiments`
      - `50300--COS - Soda`
      - `50320--COS - Shakes & Drinks`
      - `50350--COS - Alcoholic Beverages`
      - `50400--COS - Paper`
      - `50420--COS - Cups & Lids`
      - `50450--COS - Misc Paper`
      - `50500--COS - Shortening`
      - `50600--COS - Promos`
      - `50700--COS - Other`
      - `50800--Purchases Discount`
      - `49000--Rebate Income - Beverages`
      - `49100--Rebate Income - RSI`
  - **Expenses** — *Debit*
    - **Labor Expenses** — *Debit, For period*
      - `60100--Salaried Management`
      - `60150--Hourly Management`
      - `60200--Hourly Labor`
      - `60300--Overtime`
      - `60500--Bonuses`
      - `60900--Payroll Tax Expense`
      - `60905--401K Expense`
      - `60910--Other Employee Benefits`
      - `61100--Workers Compensation`
      - `61200--Medical Insurance`
      - `61500--Recruiting`
    - **Controllables** — *Debit, For period*
      - `71850--Armored Car`
      - `75200--Cash Register Short (Over)`
      - `73300--Cleaning Supplies`
      - `73000--Contract Maintenance`
      - `71700--Extermination`
      - `71300--Garbage & Trash Removal`
      - `71550--Internet`
      - `74200--Local Store Marketing`
      - `75100--Paid Outs`
      - `73600--Postage/Freight`
      - `74300--Promotional Items`
      - `73100--R&M - Building`
      - `73200--R&M - Equipment`
      - `73210--R&M - IT`
      - `80500--In House Maintenance`
      - `75700--Gross Receipts / Sales Tax`
      - `71800--Security`
      - `73400--Supplies`
      - `71500--Telephone`
      - `73500--Uniforms`
      - `71100--Utilities - Electric`
      - `71000--Utilities - Gas`
      - `71200--Water & Sewer`
    - **Occupancy Costs** — *Debit, For period*
      - `70100--Rent - Base`
      - `70140--Rent - Percentage`
      - `72100--Real Estate Taxes`
      - `70110--Occupancy - Insurance`
      - `70120--Common Area Maintenance`
    - **Non-Controllables** — *Debit, For period*
      - `82300--Bank Charges`
      - `75400--Credit Card Merchant Fees`
      - `75450--Delivery Fees - Commissions`
      - `75460--Delivery Fees - Marketing`
      - `82200--Recruiting`
      - `70200--Equipment Rental`
      - `82530--Insurance - Flood`
      - `82520--Insurance - Umbrella`
      - `82500--Insurance - Gen Liab`
      - `82600--Licenses and Fees`
      - `82605--License Violations`
      - `71600--Music`
      - `72200--Personal Property Tax`
      - `75300--POS Support Fees`
    - **Royalties & Advertising** — *Debit, For period*
      - `75600--Royalty Fees`
      - `75610--Royalty - ITP Credits`
      - `74100--Advertising`
      - `74110--Advertising - ITP Credits`
    - **General & Administrative** — *Debit, For period*
      - `75500--Management Fee`
      - `80100--Salaries - Office & Admin`
      - `80200--Salaries - District Mgr & Director`
      - `80250--Bonuses- Area Coach & Director`
      - `80260--Managers in Training`
      - `80300--401(K) Expense - G&A`
      - `80900--Payroll Tax Exp - G&A`
      - `81100--Training/Seminars/Conferences`
      - `82550--Other Employee Benefits - G&A`
      - `81200--District Manager Automobile`
      - `81210--District Manager Cell Phone`
      - `82540--Medical Insurance - G&A`
      - `82510--Insurance - Auto`
      - `82515--Insurance - Business Owners`
      - `82800--Donations`
      - `83120--Accounting & Payroll Processing`
      - `83100--Audit/Tax Fees`
      - `83150--Legal Fees`
      - `83200--Professional Fees`
      - `83300--Recruiting - G&A`
      - `85900--Recognition - G&A`
      - `84200--Office/Computer Supp/Maint`
      - `84250--Office IT Support`
      - `84260--Software`
      - `84300--Office Equip Rental`
      - `84400--Office Phone/Internet`
      - `84500--Office Utilities`
      - `84100--Office Rent`
      - `84600--Office Real Estate Tax`
      - `85850--Store Visit Purchases`
      - `85800--Travel`
      - `85810--Travel - Lodging`
      - `85820--Travel - Meals`
      - `85830--Travel - Transit`
      - `85880--Automobile`
      - `82100--Office Expense`
      - `87000--Management Fee - RRS`
      - `87050--Management Fee - RCC`
    - **Other Income & Expenses** — *Debit, For period*
      - `87100--Interest Income`
      - `83900--Miscellaneous Expense`
      - `87110--Investment Income`
      - `87150--Miscellaneous Income`
      - `87200--Interest Expense`
      - `87300--Insurance Losses`
      - `88100--Penalties and Interest`
      - `88200--Acquisition Related`
      - `88240--Non-Recurring Expense`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88520--Tax`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
      - `89020--Gain on Loan Forgiveness`
      - `99999--Clearing Account`
    - **NonCash Expenses** — *Debit, For period*
      - `70130--Deferred Rent`
      - `88500--Interest Rate Swap`
      - `88550--Stock Compensation`
      - `86700--Goodwill Impairment`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`
- **EBITDA  /  G3 - Net Income  /  G3 - Adjusted EBITDA (Non-Board)  /  G3 - Net Operating Income**
  - **Gross Profit** — *Credit*
    - **Net Revenue** — *Credit*
    - **Gross Revenue** — *Credit, For period*
      - `41000--Food Sales-BK`
      - `41100--Food Sales-DHC`
      - `41300--Food Sales-Cinnabon`
      - `41400--Food Sales-Popeyes`
      - `41500--Non-Food Sales`
    - **Comps & Discounts** — *Credit, For period*
      - `48000--Chargebacks/Voids`
      - `48010--Discounts`
    - **Cost of Sales** — *Debit, For period*
      - `50100--COS - Food`
      - `50120--COS - Sand Prep/Salad`
      - `50150--COS - Other Food`
      - `50200--COS - Condiments`
      - `50300--COS - Soda`
      - `50320--COS - Shakes & Drinks`
      - `50350--COS - Alcoholic Beverages`
      - `50400--COS - Paper`
      - `50420--COS - Cups & Lids`
      - `50450--COS - Misc Paper`
      - `50500--COS - Shortening`
      - `50600--COS - Promos`
      - `50700--COS - Other`
      - `50800--Purchases Discount`
      - `49000--Rebate Income - Beverages`
      - `49100--Rebate Income - RSI`
  - **Expenses** — *Debit*
    - **Labor Expenses** — *Debit, For period*
      - `60100--Salaried Management`
      - `60150--Hourly Management`
      - `60200--Hourly Labor`
      - `60300--Overtime`
      - `60500--Bonuses`
      - `60900--Payroll Tax Expense`
      - `60905--401K Expense`
      - `60910--Other Employee Benefits`
      - `61100--Workers Compensation`
      - `61200--Medical Insurance`
      - `61500--Recruiting`
    - **Controllables** — *Debit, For period*
      - `71850--Armored Car`
      - `75200--Cash Register Short (Over)`
      - `73300--Cleaning Supplies`
      - `73000--Contract Maintenance`
      - `71700--Extermination`
      - `71300--Garbage & Trash Removal`
      - `71550--Internet`
      - `74200--Local Store Marketing`
      - `75100--Paid Outs`
      - `73600--Postage/Freight`
      - `74300--Promotional Items`
      - `73100--R&M - Building`
      - `73200--R&M - Equipment`
      - `73210--R&M - IT`
      - `80500--In House Maintenance`
      - `75700--Gross Receipts / Sales Tax`
      - `71800--Security`
      - `73400--Supplies`
      - `71500--Telephone`
      - `73500--Uniforms`
      - `71100--Utilities - Electric`
      - `71000--Utilities - Gas`
      - `71200--Water & Sewer`
    - **Occupancy Costs** — *Debit, For period*
      - `70100--Rent - Base`
      - `70140--Rent - Percentage`
      - `72100--Real Estate Taxes`
      - `70110--Occupancy - Insurance`
      - `70120--Common Area Maintenance`
    - **Non-Controllables** — *Debit, For period*
      - `82300--Bank Charges`
      - `75400--Credit Card Merchant Fees`
      - `75450--Delivery Fees - Commissions`
      - `75460--Delivery Fees - Marketing`
      - `82200--Recruiting`
      - `70200--Equipment Rental`
      - `82530--Insurance - Flood`
      - `82520--Insurance - Umbrella`
      - `82500--Insurance - Gen Liab`
      - `82600--Licenses and Fees`
      - `82605--License Violations`
      - `71600--Music`
      - `72200--Personal Property Tax`
      - `75300--POS Support Fees`
    - **Royalties & Advertising** — *Debit, For period*
      - `75600--Royalty Fees`
      - `75610--Royalty - ITP Credits`
      - `74100--Advertising`
      - `74110--Advertising - ITP Credits`
    - **General & Administrative** — *Debit, For period*
      - `75500--Management Fee`
      - `80100--Salaries - Office & Admin`
      - `80200--Salaries - District Mgr & Director`
      - `80250--Bonuses- Area Coach & Director`
      - `80260--Managers in Training`
      - `80300--401(K) Expense - G&A`
      - `80900--Payroll Tax Exp - G&A`
      - `81100--Training/Seminars/Conferences`
      - `82550--Other Employee Benefits - G&A`
      - `81200--District Manager Automobile`
      - `81210--District Manager Cell Phone`
      - `82540--Medical Insurance - G&A`
      - `82510--Insurance - Auto`
      - `82515--Insurance - Business Owners`
      - `82800--Donations`
      - `83120--Accounting & Payroll Processing`
      - `83100--Audit/Tax Fees`
      - `83150--Legal Fees`
      - `83200--Professional Fees`
      - `83300--Recruiting - G&A`
      - `85900--Recognition - G&A`
      - `84200--Office/Computer Supp/Maint`
      - `84250--Office IT Support`
      - `84260--Software`
      - `84300--Office Equip Rental`
      - `84400--Office Phone/Internet`
      - `84500--Office Utilities`
      - `84100--Office Rent`
      - `84600--Office Real Estate Tax`
      - `85850--Store Visit Purchases`
      - `85800--Travel`
      - `85810--Travel - Lodging`
      - `85820--Travel - Meals`
      - `85830--Travel - Transit`
      - `85880--Automobile`
      - `82100--Office Expense`
      - `87000--Management Fee - RRS`
      - `87050--Management Fee - RCC`
    - **Other Income & Expenses** — *Debit, For period*
      - `87100--Interest Income`
      - `83900--Miscellaneous Expense`
      - `87110--Investment Income`
      - `87150--Miscellaneous Income`
      - `87200--Interest Expense`
      - `87300--Insurance Losses`
      - `88100--Penalties and Interest`
      - `88200--Acquisition Related`
      - `88240--Non-Recurring Expense`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88520--Tax`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
      - `89020--Gain on Loan Forgiveness`
      - `99999--Clearing Account`
    - **NonCash Expenses** — *Debit, For period*
      - `70130--Deferred Rent`
      - `88500--Interest Rate Swap`
      - `88550--Stock Compensation`
      - `86700--Goodwill Impairment`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`
    - **EBITDA add backs** — *Debit, For period*
      - `87200--Interest Expense`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`
      - `70130--Deferred Rent`
- **Comp - EBITDA**
- **Sum of the following:**
- **→ G3 - Net Income**
- **→ G1 - EBITDA add backs**
- **Adjusted EBITDA  /  G3 - EBITDA  /  G3 - Net Income  /  G3 - Adjusted EBITDA (Non-Board)  /  G3 - Net Operating Income**
  - **Gross Profit** — *Credit*
    - **Net Revenue** — *Credit*
    - **Gross Revenue** — *Credit, For period*
      - `41000--Food Sales-BK`
      - `41100--Food Sales-DHC`
      - `41300--Food Sales-Cinnabon`
      - `41400--Food Sales-Popeyes`
      - `41500--Non-Food Sales`
    - **Comps & Discounts** — *Credit, For period*
      - `48000--Chargebacks/Voids`
      - `48010--Discounts`
    - **Cost of Sales** — *Debit, For period*
      - `50100--COS - Food`
      - `50120--COS - Sand Prep/Salad`
      - `50150--COS - Other Food`
      - `50200--COS - Condiments`
      - `50300--COS - Soda`
      - `50320--COS - Shakes & Drinks`
      - `50350--COS - Alcoholic Beverages`
      - `50400--COS - Paper`
      - `50420--COS - Cups & Lids`
      - `50450--COS - Misc Paper`
      - `50500--COS - Shortening`
      - `50600--COS - Promos`
      - `50700--COS - Other`
      - `50800--Purchases Discount`
      - `49000--Rebate Income - Beverages`
      - `49100--Rebate Income - RSI`
  - **Expenses** — *Debit*
    - **Labor Expenses** — *Debit, For period*
      - `60100--Salaried Management`
      - `60150--Hourly Management`
      - `60200--Hourly Labor`
      - `60300--Overtime`
      - `60500--Bonuses`
      - `60900--Payroll Tax Expense`
      - `60905--401K Expense`
      - `60910--Other Employee Benefits`
      - `61100--Workers Compensation`
      - `61200--Medical Insurance`
      - `61500--Recruiting`
    - **Controllables** — *Debit, For period*
      - `71850--Armored Car`
      - `75200--Cash Register Short (Over)`
      - `73300--Cleaning Supplies`
      - `73000--Contract Maintenance`
      - `71700--Extermination`
      - `71300--Garbage & Trash Removal`
      - `71550--Internet`
      - `74200--Local Store Marketing`
      - `75100--Paid Outs`
      - `73600--Postage/Freight`
      - `74300--Promotional Items`
      - `73100--R&M - Building`
      - `73200--R&M - Equipment`
      - `73210--R&M - IT`
      - `80500--In House Maintenance`
      - `75700--Gross Receipts / Sales Tax`
      - `71800--Security`
      - `73400--Supplies`
      - `71500--Telephone`
      - `73500--Uniforms`
      - `71100--Utilities - Electric`
      - `71000--Utilities - Gas`
      - `71200--Water & Sewer`
    - **Occupancy Costs** — *Debit, For period*
      - `70100--Rent - Base`
      - `70140--Rent - Percentage`
      - `72100--Real Estate Taxes`
      - `70110--Occupancy - Insurance`
      - `70120--Common Area Maintenance`
    - **Non-Controllables** — *Debit, For period*
      - `82300--Bank Charges`
      - `75400--Credit Card Merchant Fees`
      - `75450--Delivery Fees - Commissions`
      - `75460--Delivery Fees - Marketing`
      - `82200--Recruiting`
      - `70200--Equipment Rental`
      - `82530--Insurance - Flood`
      - `82520--Insurance - Umbrella`
      - `82500--Insurance - Gen Liab`
      - `82600--Licenses and Fees`
      - `82605--License Violations`
      - `71600--Music`
      - `72200--Personal Property Tax`
      - `75300--POS Support Fees`
    - **Royalties & Advertising** — *Debit, For period*
      - `75600--Royalty Fees`
      - `75610--Royalty - ITP Credits`
      - `74100--Advertising`
      - `74110--Advertising - ITP Credits`
    - **General & Administrative** — *Debit, For period*
      - `75500--Management Fee`
      - `80100--Salaries - Office & Admin`
      - `80200--Salaries - District Mgr & Director`
      - `80250--Bonuses- Area Coach & Director`
      - `80260--Managers in Training`
      - `80300--401(K) Expense - G&A`
      - `80900--Payroll Tax Exp - G&A`
      - `81100--Training/Seminars/Conferences`
      - `82550--Other Employee Benefits - G&A`
      - `81200--District Manager Automobile`
      - `81210--District Manager Cell Phone`
      - `82540--Medical Insurance - G&A`
      - `82510--Insurance - Auto`
      - `82515--Insurance - Business Owners`
      - `82800--Donations`
      - `83120--Accounting & Payroll Processing`
      - `83100--Audit/Tax Fees`
      - `83150--Legal Fees`
      - `83200--Professional Fees`
      - `83300--Recruiting - G&A`
      - `85900--Recognition - G&A`
      - `84200--Office/Computer Supp/Maint`
      - `84250--Office IT Support`
      - `84260--Software`
      - `84300--Office Equip Rental`
      - `84400--Office Phone/Internet`
      - `84500--Office Utilities`
      - `84100--Office Rent`
      - `84600--Office Real Estate Tax`
      - `85850--Store Visit Purchases`
      - `85800--Travel`
      - `85810--Travel - Lodging`
      - `85820--Travel - Meals`
      - `85830--Travel - Transit`
      - `85880--Automobile`
      - `82100--Office Expense`
      - `87000--Management Fee - RRS`
      - `87050--Management Fee - RCC`
    - **Other Income & Expenses** — *Debit, For period*
      - `87100--Interest Income`
      - `83900--Miscellaneous Expense`
      - `87110--Investment Income`
      - `87150--Miscellaneous Income`
      - `87200--Interest Expense`
      - `87300--Insurance Losses`
      - `88100--Penalties and Interest`
      - `88200--Acquisition Related`
      - `88240--Non-Recurring Expense`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88520--Tax`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
      - `89020--Gain on Loan Forgiveness`
      - `99999--Clearing Account`
    - **NonCash Expenses** — *Debit, For period*
      - `70130--Deferred Rent`
      - `88500--Interest Rate Swap`
      - `88550--Stock Compensation`
      - `86700--Goodwill Impairment`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`
    - **EBITDA add backs** — *Debit, For period*
      - `87200--Interest Expense`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`
      - `70130--Deferred Rent`
    - **Adjusted EBITDA add backs - ALL** — *Debit*
    - **Adjusted EBITDA add backs - other** — *Debit, For period*
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88200--Acquisition Related`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88520--Tax`
    - **Adjusted EBITDA add backs - one-time** — *Debit, For period*
      - `87100--Interest Income`
      - `83900--Miscellaneous Expense`
      - `87150--Miscellaneous Income`
      - `88100--Penalties and Interest`
      - `88500--Interest Rate Swap`
      - `88550--Stock Compensation`
      - `88240--Non-Recurring Expense`
      - `87300--Insurance Losses`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
- **Comp - Adjusted EBITDA**
- **Sum of the following:**
- **→ Comp - EBITDA**
- **→ G1 - Adjusted EBITDA add backs - ALL**

## Cash flow GL groups

<Warning>
  When publishing a cash flow report, always tie the calculated **ending cash back to the balance sheet summary's cash balance**, and confirm the net change makes sense. A miscoded entry can throw off the net change without being obvious anywhere else.
</Warning>

- **Ending Cash after Net Change  /  CF3 - Net Increase (Decrease) In Cash**
  - **Cash Flows from Operating Activities** — *Credit*
- **Net Income** — *Credit*
- **Adjusted EBITDA (Non-Board)** — *Credit*
- **Net Operating Income** — *Credit*
  - **Gross Profit** — *Credit*
    - **Net Revenue** — *Credit*
    - **Gross Revenue** — *Credit, For period*
      - `41000--Food Sales-BK`
      - `41100--Food Sales-DHC`
      - `41300--Food Sales-Cinnabon`
      - `41400--Food Sales-Popeyes`
      - `41500--Non-Food Sales`
    - **Comps & Discounts** — *Credit, For period*
      - `48000--Chargebacks/Voids`
      - `48010--Discounts`
    - **Cost of Sales** — *Debit, For period*
      - `50100--COS - Food`
      - `50120--COS - Sand Prep/Salad`
      - `50150--COS - Other Food`
      - `50200--COS - Condiments`
      - `50300--COS - Soda`
      - `50320--COS - Shakes & Drinks`
      - `50350--COS - Alcoholic Beverages`
      - `50400--COS - Paper`
      - `50420--COS - Cups & Lids`
      - `50450--COS - Misc Paper`
      - `50500--COS - Shortening`
      - `50600--COS - Promos`
      - `50700--COS - Other`
      - `50800--Purchases Discount`
      - `49000--Rebate Income - Beverages`
      - `49100--Rebate Income - RSI`
  - **Expenses** — *Debit*
    - **Labor Expenses** — *Debit, For period*
      - `60100--Salaried Management`
      - `60150--Hourly Management`
      - `60200--Hourly Labor`
      - `60300--Overtime`
      - `60500--Bonuses`
      - `60900--Payroll Tax Expense`
      - `60905--401K Expense`
      - `60910--Other Employee Benefits`
      - `61100--Workers Compensation`
      - `61200--Medical Insurance`
      - `61500--Recruiting`
    - **Controllables** — *Debit, For period*
      - `71850--Armored Car`
      - `75200--Cash Register Short (Over)`
      - `73300--Cleaning Supplies`
      - `73000--Contract Maintenance`
      - `71700--Extermination`
      - `71300--Garbage & Trash Removal`
      - `71550--Internet`
      - `74200--Local Store Marketing`
      - `75100--Paid Outs`
      - `73600--Postage/Freight`
      - `74300--Promotional Items`
      - `73100--R&M - Building`
      - `73200--R&M - Equipment`
      - `73210--R&M - IT`
      - `80500--In House Maintenance`
      - `75700--Gross Receipts / Sales Tax`
      - `71800--Security`
      - `73400--Supplies`
      - `71500--Telephone`
      - `73500--Uniforms`
      - `71100--Utilities - Electric`
      - `71000--Utilities - Gas`
      - `71200--Water & Sewer`
    - **Occupancy Costs** — *Debit, For period*
      - `70100--Rent - Base`
      - `70140--Rent - Percentage`
      - `72100--Real Estate Taxes`
      - `70110--Occupancy - Insurance`
      - `70120--Common Area Maintenance`
    - **Non-Controllables** — *Debit, For period*
      - `82300--Bank Charges`
      - `75400--Credit Card Merchant Fees`
      - `75450--Delivery Fees - Commissions`
      - `75460--Delivery Fees - Marketing`
      - `82200--Recruiting`
      - `70200--Equipment Rental`
      - `82530--Insurance - Flood`
      - `82520--Insurance - Umbrella`
      - `82500--Insurance - Gen Liab`
      - `82600--Licenses and Fees`
      - `82605--License Violations`
      - `71600--Music`
      - `72200--Personal Property Tax`
      - `75300--POS Support Fees`
    - **Royalties & Advertising** — *Debit, For period*
      - `75600--Royalty Fees`
      - `75610--Royalty - ITP Credits`
      - `74100--Advertising`
      - `74110--Advertising - ITP Credits`
    - **General & Administrative** — *Debit, For period*
      - `75500--Management Fee`
      - `80100--Salaries - Office & Admin`
      - `80200--Salaries - District Mgr & Director`
      - `80250--Bonuses- Area Coach & Director`
      - `80260--Managers in Training`
      - `80300--401(K) Expense - G&A`
      - `80900--Payroll Tax Exp - G&A`
      - `81100--Training/Seminars/Conferences`
      - `82550--Other Employee Benefits - G&A`
      - `81200--District Manager Automobile`
      - `81210--District Manager Cell Phone`
      - `82540--Medical Insurance - G&A`
      - `82510--Insurance - Auto`
      - `82515--Insurance - Business Owners`
      - `82800--Donations`
      - `83120--Accounting & Payroll Processing`
      - `83100--Audit/Tax Fees`
      - `83150--Legal Fees`
      - `83200--Professional Fees`
      - `83300--Recruiting - G&A`
      - `85900--Recognition - G&A`
      - `84200--Office/Computer Supp/Maint`
      - `84250--Office IT Support`
      - `84260--Software`
      - `84300--Office Equip Rental`
      - `84400--Office Phone/Internet`
      - `84500--Office Utilities`
      - `84100--Office Rent`
      - `84600--Office Real Estate Tax`
      - `85850--Store Visit Purchases`
      - `85800--Travel`
      - `85810--Travel - Lodging`
      - `85820--Travel - Meals`
      - `85830--Travel - Transit`
      - `85880--Automobile`
      - `82100--Office Expense`
      - `87000--Management Fee - RRS`
      - `87050--Management Fee - RCC`
    - **Other Income & Expenses** — *Debit, For period*
      - `87100--Interest Income`
      - `83900--Miscellaneous Expense`
      - `87110--Investment Income`
      - `87150--Miscellaneous Income`
      - `87200--Interest Expense`
      - `87300--Insurance Losses`
      - `88100--Penalties and Interest`
      - `88200--Acquisition Related`
      - `88240--Non-Recurring Expense`
      - `88245--Recruiting & Severance`
      - `88250--Preopen Expenses`
      - `88251--Temp Close Expense`
      - `88252--Perm Close Expense`
      - `88260--Sponsor Fees`
      - `88270--Director Fees`
      - `88520--Tax`
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
      - `89020--Gain on Loan Forgiveness`
      - `99999--Clearing Account`
    - **NonCash Expenses** — *Debit, For period*
      - `70130--Deferred Rent`
      - `88500--Interest Rate Swap`
      - `88550--Stock Compensation`
      - `86700--Goodwill Impairment`
      - `86800--Depreciation Expense`
      - `86900--Amortization Expense`
  - **Adjustments to Reconcile** — *Credit*
    - **Depreciation Expense** — *Credit, For period*
      - `16600--Accum Depreciation`
    - **Amortization Expense** — *Credit, For period*
      - `17900--Accum Amort - Franchise Fees`
      - `17920--Accum Amort - Franchise Agreement`
      - `17910--Accum Amort - Financing Costs`
      - `17930--Accum Amort - Goodwill`
    - **G/L on Assets Disposed** — *Credit, For period*
      - `89010--G/L - Assets Disposed`
      - `89011--G/L - Asset Disp (Accum Dep)`
      - `89012--G/L - Assets Disp (Hist Cost)`
    - **Change in Fair Value of Interest Rate Swap** — *Credit, For period*
      - `18300--Interest Rate Swap`
      - `27970--Interest Rate Swap`
    - **Changes in ROU Assets & Lease Liabilities** — *Credit, For period*
      - `15950--Right of Use Assets (ASC 842)`
      - `27980--Lease Liability - ST Operating (ASC 842)`
      - `27990--Capital Lease - ST (ASC 842)`
      - `29000--Lease Liability - LT Operating (ASC 842)`
      - `29010--Capital Lease - LT (ASC 842)`
    - **Other Adjustments** — *Credit, For period*
      - `27950--Deferred Rent`
      - `27960--Deferred Income`
  - **Changes in Assets and Liabilities** — *Credit*
    - **Inventory** — *Credit, For period*
      - `13000--Inventory`
      - `13500--Maintenance Inventory`
    - **Rebates Receivable** — *Credit, For period*
      - `12700--Rebates Rec - Beverage`
      - `12710--Rebates Rec - Coca Cola`
      - `12720--Rebates Rec - Dr Pepper`
      - `12730--Rebates Rec - RSI`
    - **Prepaid Expenses** — *Credit, For period*
      - `14000--Prepaid Expenses`
      - `14100--Prepaid Real Estate Taxes`
      - `14200--Prepaid Personal Property Taxes`
      - `14300--Prepaid Insurance`
      - `14400--Prepaid Health Insurance`
      - `14500--Prepaid Rent`
      - `14600--Prepaid POS Support`
    - **Due To (From) Affiliaties** — *Credit, For period*
      - `12200--Due From (To) RRS / RBS`
      - `12300--Due From (To) Rackson Holdings`
      - `12400--Due From (To) Related Party`
      - `12500--Due From (To) RCC / RRS - Exp Reimb`
      - `12501--Due From (To) RCC - Mgmt Fee`
      - `12502--Due From (To) RRS / RCC - Mgmt Fee`
      - `12505--Due From (To) RRS / RCY`
      - `12506--Due From (To) BNH / RCY`
      - `12600--Due From (To) Hopelawn`
      - `23500--Due to Rackson Restaurants`
      - `23600--Due From (To) FFF / RRS`
    - **Other Current Assets** — *Credit, For period*
      - `12000--Accounts Receivable`
      - `12800--Due From Employees`
      - `12850--Pay Card Account`
      - `12900--Gift Cards`
      - `12100--Due From Seller`
    - **Accounts Payable** — *Credit, For period*
      - `20000--Accounts Payable`
      - `20500--Credit Card Payable - Other`
      - `20510--CC Payable - RCC CB Mastercard`
      - `20600--CC Payable - Amex RRS`
      - `20601--CC Payable - Amex RCC`
      - `20602--CC Payable - Amex FFF`
      - `20603--CC Payable - TD Bank`
      - `20604--CC Payable - Amex RCY`
    - **Sales Tax Payable** — *Credit, For period*
      - `22200--Sales Tax Payable`
      - `22250--CAT Tax Payable`
      - `22300--Use Tax Payable`
    - **Royalties Payable** — *Credit, For period*
      - `22400--Royalties Payable`
    - **Advertising Payable** — *Credit, For period*
      - `22600--Advertising Payable`
    - **Accrued Payroll** — *Credit, For period*
      - `21000--Accrued Payroll`
      - `21100--Tips Payable`
      - `21600--401(K) Payable`
      - `21700--BK Family Fund`
      - `21800--Accrued Bonus`
      - `21900--HSA Payable`
      - `22900--Unclaimed Payroll Checks`
      - `24600--Accrued Futa Credit Reduction - Ct`
      - `22100--Garnishments Payable`
    - **Accrued Expenses** — *Credit, For period*
      - `22350--Miscellaneous Payable`
      - `23000--Due to NBI Food Service of Hopelawn`
      - `23100--Due to Seller`
      - `24000--Accrued Expenses`
      - `24100--Accrued Utilities`
      - `24700--Accrued Interest`
    - **Accrued Rent & RE Taxes** — *Credit, For period*
      - `24200--Accrued Real Estate Tax`
      - `24500--Accrued Percentage Rent`
  - **Cash Flows From Investing Activities** — *Credit*
    - **Purchase of Property and Equipment, net** — *Credit, For period*
      - `15100--Building`
      - `15200--Land Improvements`
      - `15300--Building Improvements`
      - `15400--Furniture & Fixtures`
      - `15500--Restaurant Equipment`
      - `15600--Office Equipment`
      - `15700--Maintenance Vans`
      - `15900--Construction in Progress`
      - `89012--G/L - Assets Disp (Hist Cost)`
  - **Adjust for G/L of Disposed Assets** — *Credit*
- **Multiply the following:**
- **→ CF1 - Adjustment for G/L on Assets Disposed**
- **→ 1**
    - **Franchise Renewal Fees** — *Credit, For period*
      - `17100--Franchise Fee`
      - `17200--Franchise Agreements`
    - **Certificates of deposits greater than 3 month maturity** — *Credit, For period*
    - **Other Noncurrent Assets** — *Credit, For period*
      - `17300--Loan Committment Fee`
      - `17500--Goodwill`
      - `17600--Deferred Financing Costs`
      - `17700--Odyssey Intangibles`
      - `18100--Security Deposits`
      - `18210--Investment in Fordham (Popeyes 10973)`
      - `18220--Capital Contribution Elim in RRS Consol`
      - `19997--Clearing Account - Flame`
      - `19998--Blue Note Allocation Clearing`
      - `19999--Clearing Account`
  - **Cash flows from Financing Activities** — *Credit*
    - **Proceeds from Long Term Debt** — *Credit, For period*
      - `27900--Current Portion of N/P - Citizens`
      - `27910--Current Portion of Ltd`
      - `27940--ST Note Payable`
      - `28000--Note Payable - Citizens`
      - `28005--Term Loan - MUFG 0080`
      - `28010--Loan Payable - Related Party`
      - `28015--Term Loan - CONA`
      - `28020--Note Payable - CONA DDTL`
      - `28050--Const Line of Credit - Citizens`
      - `28060--Revolving LOC - MUFG 0081`
      - `28070--Development LOC - MUFG 0082`
      - `28098--Current Portion N/P- Citizens Contra`
      - `28099--Less Current Portion of Long-Term Debt`
      - `28100--Note Payable - Odyssey`
      - `28110--Promissory Note - Preferred Food SVC`
      - `28150--Note Payable - SBA PPP`
      - `28160--Note Payable - BKC`
      - `28200--Note Payable - Intangibles`
      - `28300--Note Payable`
      - `28310--Note Payable - Oak Street 117056 (#10405)`
      - `28320--Note Payable - Oak Street 117058 (#12351)`
      - `28330--Note Payable - Oak Street 117406 (#2529)`
      - `28340--Note Payable - Oak Street 117596 (#2731)`
      - `28350--Note Payable - Oak Street 117597 (#2817)`
      - `28360--Note Payable - Oak Street 117598 (#3903)`
      - `28370--Note Payable - Oak Street 118080 (#12016)`
      - `28410--Note Payable - Simmons Bank`
      - `28400--Note Payable RCY - Saxonwold`
      - `28420--Note Payable - Simmons Bank 70177340 (2001418)`
      - `28425--Note Payable - Simmons Bank 70177340 (2001354)`
      - `28430--Note Payable - Simmons Bank 70177340 (2001232)`
    - **Principal Payments on Notes** — *Credit, For period*
      - `27900--Current Portion of N/P - Citizens`
      - `27910--Current Portion of Ltd`
      - `27940--ST Note Payable`
      - `28000--Note Payable - Citizens`
      - `28005--Term Loan - MUFG 0080`
      - `28010--Loan Payable - Related Party`
      - `28015--Term Loan - CONA`
      - `28020--Note Payable - CONA DDTL`
      - `28050--Const Line of Credit - Citizens`
      - `28060--Revolving LOC - MUFG 0081`
      - `28070--Development LOC - MUFG 0082`
      - `28098--Current Portion N/P- Citizens Contra`
      - `28099--Less Current Portion of Long-Term Debt`
      - `28100--Note Payable - Odyssey`
      - `28110--Promissory Note - Preferred Food SVC`
      - `28150--Note Payable - SBA PPP`
      - `28160--Note Payable - BKC`
      - `28200--Note Payable - Intangibles`
      - `28300--Note Payable`
      - `28310--Note Payable - Oak Street 117056 (#10405)`
      - `28320--Note Payable - Oak Street 117058 (#12351)`
      - `28330--Note Payable - Oak Street 117406 (#2529)`
      - `28340--Note Payable - Oak Street 117596 (#2731)`
      - `28350--Note Payable - Oak Street 117597 (#2817)`
      - `28360--Note Payable - Oak Street 117598 (#3903)`
      - `28370--Note Payable - Oak Street 118080 (#12016)`
      - `28400--Note Payable RCY - Saxonwold`
      - `28410--Note Payable - Simmons Bank`
      - `28420--Note Payable - Simmons Bank 70177340 (2001418)`
      - `28425--Note Payable - Simmons Bank 70177340 (2001354)`
      - `28430--Note Payable - Simmons Bank 70177340 (2001232)`
    - **Other Financing Activities** — *Credit, For period*
      - `30000--Capital Contributions`
      - `30500--Cumulative Distributions To Members`
    - **Beginning Cash** — *Debit, Start of period*
      - `10100--Citizens Bank - Operating (RRS)`
      - `10105--TD Bank - Operating (RRS)`
      - `10106--TD Bank - Operating (RCY)`
      - `10115--TD Bank - Operating (RCC New)`
      - `10120--Citizens Bank - Operating (FFF)`
      - `10150--UBS - Capital Circle Summit (RRS)`
      - `10200--Citizens - Escrow (RRS)`
      - `10210--Citizens - Escrow (RCC)`
      - `10300--Citizens Bank - Payroll (RRS)`
      - `10305--TD Bank - Payroll (RRS)`
      - `10306--TD Bank - Payroll DHC (RCY)`
      - `10310--Citizens Bank - Payroll (RCC)`
      - `10320--Citizens Bank - Depository (RRS)`
      - `10335--Citizens Bank - Depository (RCC New)`
      - `10340--TD Bank - Depository (RRS)`
      - `10350--TD Bank - Operating (FFF)`
      - `10365--Truist Bank - Depository (RCC New)`
      - `10370--Bank of Princeton - Depository (RRS)`
      - `10380--PNC Bank - Depository (RRS)`
      - `10395--PNC Bank - Depository (RCC New)`
      - `10400--Key Bank - Depository (RCC)`
      - `10410--Franklin Bank- Depository (RRS)`
      - `10500--TD Bank - Money Market`
      - `10700--RKC Chase - Operating (RRS)`
      - `10710--RKC Chase - Boston Ave #2764 (RRS)`
      - `10720--RKC Chase - Conn Ave #1611 (RRS)`
      - `10730--RKC Chase - High Ridge #2273 (RRS)`
      - `10740--RKC Chase - Main St #2162 (RRS)`
      - `10750--RKC Chase - Stratford #893 (RRS)`
      - `10760--RKC TD Bank - Store #22482 (RRS)`
      - `10900--Deposits in Transit - Cash`
      - `10950--Deposits in Transit - Credit Card`
      - `10960--Deposits in Transit - Delivery`
      - `10965--Deposits in Transit - DoorDash`
      - `10970--Deposits in Transit - UberEats`
      - `10975--Deposits in Transit - Grubhub`
      - `10600--Letter of Credit - Citizens Bank (RRS)`
      - `10650--Letter of Credit - TD Bank`
      - `10800--Change Funds`
      - `11000--Petty Cash`
      - `10505--MUFG - Interest Checking`
      - `10506--Capital One - Interest Checking`
      - `10655--Letter of Credit - MUFG`
      - `10660--MUFG - 3 MO CD`
      - `10670--MUFG - 3 MO CD (Jun 24)`
      - `10980--Deposits in Transit - OLO`
      - `10985--Deposits in Transit - EZ Cater`
- **Ending Cash**
- **Sum of the following:**
- **→ CF1 - Beginning Cash**
- **→ CF3 - Net Increase (Decrease) In Cash**

## Related

- [Intacct report guide](/internal/customers/rackson/reference/intacct-report-guide) — the 154 reports these groups feed
- [Intacct reporting infrastructure](/internal/customers/rackson/review-process/intacct-reporting) — the EBITDA formula and what breaks on a structural change
- [Data-to-account matrix](/internal/customers/rackson/data-to-account-matrix) — which workpaper owns each account