---
title: "Closed and not-yet-open store expense reclass"
sidebarTitle: "Closed store reclass"
description: "Step-by-step mechanics for moving closed, temporarily closed, and pre-open store activity down to dedicated closed-store expense lines."
icon: "store-slash"
---

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

This entry moves P&L activity for **closed, temporarily closed, or not-yet-open** locations down to dedicated closed-store expense lines near the bottom of the P&L, **so those stores don't distort operating-store results.**

<Info>
  **Source:** `Rackson_RRS_RCY_Review_Process.docx` section 45. In Intacct this appears under a description like **"P6 Closed Store Expenses"** — the period number changes each cycle.
</Info>

<Note>
  [P&L review](/internal/customers/rackson/review-process/pl-review) covers the store-status **check**; this page is the mechanical detail behind the **entry**. Per the close checklist, this is a **WD7** task — one of the last things done before the close wraps.
</Note>

## Step-by-step (RRS)

<Steps>
  <Step title="Confirm store status from two sources">
    1. What the **P&L is showing**.
    2. **Direct communication with Mike and his team** about which stores are currently closed, temporarily closed, or not yet open.
  </Step>
  <Step title="Update the Store Status tab">
    Type in the affected store numbers and mark each one as **Temporary**, **Permanent**, or **Pre-Opened**.

    <Note>
      Columns **E and F** then **automatically assign the correct closed-store GL account** for that status — you don't pick the account manually.
    </Note>
  </Step>
  <Step title="Run the Dimensional Balance Report">
    For **all Rackson Restaurants locations, all P&L accounts**. Pull it into Excel and **filter out any stores that aren't relevant** to this entry — keep only the flagged closed / temp-closed / pre-open stores.
  </Step>
  <Step title="Feed the Import Template">
    Paste the filtered data in. Enter the **entry date and period at the top** — this also updates the journal entry description automatically, which is why the JE description includes the period number. **Drag the formulas down** for any additional stores.
  </Step>
  <Step title="Confirm the memo detail">
    Check **column L** on the import template. For any amount hitting a closed-store account (e.g. **88250**, **88251**), the memo field is built to **also show the original account the amount came from.**

    <Note>
      This is intentional: the client periodically asks what type of expense originally made up a given closed-store balance, and this lets PBI answer from the GL detail **without having to redo the analysis from scratch.**
    </Note>
  </Step>
  <Step title="Post and re-check">
    After posting, **rerun the side-by-side report.** Scroll to the bottom to see both net income and the closed-store expense lines together, and confirm that operating net income plus/minus the closed-store lines reconciles the way it should.

    In short: everything that should have flipped out of individual store results into the closed-store lines **actually did.**
  </Step>
</Steps>

## Watch-outs

<AccordionGroup>
  <Accordion title="Timing and sequencing risk — happens fairly often">
    A balance can **pop back into a store's normal accounts mid-close** after this reclass has already run. This is described as happening fairly often, for the same reason as the in-house maintenance reclass: **Caitlin's GL adjustments landing late.**

    The fix is either to be aware after running the allocation that anyone booking further entries needs to search for and handle the flagged stores first, or to simply **plan on rerunning the report a second time later in the close.**
  </Accordion>
  <Accordion title="This is one of the final checks in the close">
    Confirming that **both** the in-house maintenance reclass and the closed-store reclass are clean is one of the last checks before the close wraps — done via the side-by-side report.
  </Accordion>
  <Accordion title="RCY uses the same structure, inverted">
    RCY (Dave's) uses the **exact same file structure and process**, but the RCY version of the workbook is built around **pre-opening stores rather than closed stores**, since RCY's growth profile skews toward new openings rather than closures.
  </Accordion>
</AccordionGroup>

## Related

- [In-house maintenance allocation](/internal/customers/rackson/review-process/in-house-maintenance) — the other reclass with the same late-adjustment risk
- [P&L review process](/internal/customers/rackson/review-process/pl-review) — the store-status check that validates this entry
- [RRS delivery, maintenance and reporting workpapers](/internal/customers/rackson/workpapers/rrs-delivery-maintenance-reporting) — the 88250 preparer steps
- [RCY pre-open and closed store workpapers](/internal/customers/rackson/workpapers/rcy-preopen-and-closed-store) — DHC-01354 pre-open and DHC-01498 closed