---
title: "GL labor reclass and bonus accrual"
sidebarTitle: "Labor reclass and bonus"
description: "The client's labor reclass file, the format-drift risk that breaks formulas, the GL accounts and memo pattern to expect, and how the bonus accrual is booked."
icon: "users-gear"
---

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

Two entries that both start from a file the client sends each period.

<Info>
  **Source:** `Rackson_RRS_RCY_Review_Process.docx` section 46. Both are **WD7** tasks on the close checklist.
</Info>

## GL labor reclass (closed store / project labor)

File: `Labor Reclass Template RRS P[n] [YYYY].xlsx` · The resulting entry is a **GJ** with the description **"P[n] Project Labor Allocations."**

### What the client provides

Mike sends a file each period — referred to as the "closed store reclass" or "labor reclass" workbook — that **reallocates labor costs between where they were originally sub-coded and where they should actually be costed.** For example, moving labor coded to a program/project back to the correct store or G&A account.

The client breaks employees into **three buckets**: G&A employees, store-level employees, and project employees.

**Columns C through F** (as sent by the client) show the account and location the cost needs to move **to**. This covers not just the earnings account but also the **associated payroll taxes and insurance riding on that labor.**

### PBI's steps

<Steps>
  <Step title="Update the period and entry date on the Inputs tab">
    Inputs are shown in **blue text**.
  </Step>
  <Step title="Assign the correct GL accounts">
    For G&A, store-level, and project labor items **outside of straight earnings**.
  </Step>
  <Step title="Let the import calculate">
    The import is **fully formula-driven** off those inputs — e.g. cell O160 on the import tab pulls directly from `=Inputs!$B$7`. **You generally should not need to type over the import tab directly.**
  </Step>
  <Step title="Pivot the check tab before posting">
    There is a **dedicated check tab** in the workbook. Pivot the data there and review it before posting, **with the source file open on a second screen for comparison** — the whole workbook is formula-based off that source file.
  </Step>
</Steps>

### What this reclass actually looks like

| Detail | Value |
|---|---|
| **GL accounts seen in P6 2026** | 81210, 15900, 80100, 80900, 82540, 81200 |
| **Debit-side location** | Mostly a corporate/project location code — 91001 in that period |
| **Memo format** | `EE [employee ID] | Per Schedule…` — e.g. `EE 21316 | Per Schedule…` |

<Warning>
  Each memo line ties back to a **specific employee ID** from the client's source file. **If a memo doesn't have a recognizable employee ID, treat that as a flag to double back to the source file** rather than posting it as-is.
</Warning>

### The format-drift watch-out

<Warning>
  **The file's format must stay consistent between periods for the formulas to work.**

  In the period covered by the review, **the client removed some lines from their file before sending it**, which caused the paste to fall out of alignment with the prior format.

  **Always compare the incoming file's row/column layout to the prior period's before pasting**, and paste it into the same relative position. Do not paste over the old data without checking alignment first.
</Warning>

### Capitalized labor and cross-concept splits

For restaurants being **remodeled**, or **new openings where labor cost is meant to be capitalized** rather than expensed, use the **source-entity field on the far right of the import template.** This allows one entry to correctly split the labor cost's ultimate destination when a cost impacts more than one concept/entity.

<Note>
  **Secondary source.** The client also sends a comparable **store-level labor report at the end of the period covering activated (open) stores only** — useful as a secondary cross-check.
</Note>

<Frame caption="Labor Reclass Template RRS P6 2026 — the JE description, the GL accounts, and the EE [ID] | Per Schedule memo pattern">
  <img src="/images/customers/rackson/review-process/image23.jpg" alt="Labor reclass template workbook showing GL accounts and employee ID memo pattern" />
</Frame>

<Note>
  **Ownership.** This entry was **transitioning to Maureen** at the time of the review, having previously been handled personally by Jeff. Confirm current ownership before assuming who is booking it.
</Note>

The full workbook mechanics — sheet structure, the journal entry pattern, adding and removing employees, verification checks, and troubleshooting — are on [Labor reclass import](/internal/customers/rackson/workpapers/rrs-labor-reclass-import).

## Bonus accrual

### What the client sends

Mike typically sends **two files each cycle** — one for the restaurant entity, one for RCY.

**File structure:** the top of the file is a **summary by quarter**; below that, each period is broken out individually with the bonus type, the current accrued balance, the actual amount, what the balance should be, and the resulting adjustment.

### How it's booked

<Steps>
  <Step title="Duplicate the prior month's entry">
    In Sage Intacct, go into the prior month's bonus entry and duplicate it.
  </Step>
  <Step title="Update the memo lines">
    To match the new period's descriptions from the client's file. **The memo/description column in the client file maps directly to what goes in the JE memo.**
  </Step>
</Steps>

### Main complexity

<Warning>
  Each bonus adjustment line may apply at **either the G&A level or the store level.** Make sure each adjustment lands in the correct account and level rather than assuming they're all one or the other.

  **If a question comes up about which account a specific bonus type should hit, go directly to Mike** rather than guessing — there's no need to spend significant time trying to reverse-engineer it.
</Warning>

### Cadence is in transition

<Warning>
  The client's stated long-term goal is to move this update from **monthly to quarterly**. As of the review, **RCY had already skipped being updated for a period or two**, while the restaurant side was still being updated monthly.

  **Confirm current cadence before assuming a period's bonus file is expected** — it may not be, depending on where the client group has landed on frequency. Separately, **no RRS bonus adjustment has been recorded since Period 2** this year. See [Open items](/internal/customers/rackson/open-items).
</Warning>

<Frame caption="Bonus accrual schedule for RCY (Dave's), showing the recurring entry structure">
  <img src="/images/customers/rackson/review-process/image12.jpg" alt="RCY bonus accrual schedule with recurring journal entry line structure" />
</Frame>

<Note>
  **Ownership.** Maureen had been trained on this entry and the following close was to be her **first time handling it solo.** Confirm who currently owns it.
</Note>

## Related

- [Labor reclass import](/internal/customers/rackson/workpapers/rrs-labor-reclass-import) — the full workbook reference
- [AP aging and payroll review](/internal/customers/rackson/review-process/ap-and-payroll) — the bonus accrual checklist
- [RRS payroll and accruals workpapers](/internal/customers/rackson/workpapers/rrs-payroll-and-accruals) — the 21800 preparer steps
- [RCY payroll and maintenance workpapers](/internal/customers/rackson/workpapers/rcy-payroll-and-maintenance) — the RCY side of the same import