--- title: "Troubleshooting and consolidated watch-outs" sidebarTitle: "Troubleshooting" description: "The recurring \"why doesn't this tie\" situations, and a single consolidated watch-out list for a pre-close read-through." icon: "circle-question" --- > **For AI agents:** the complete documentation index is at [llms.txt](/llms.txt). Append `.md` to any page URL for its markdown version. The recurring "why doesn't this tie" situations, organized as quick-reference rather than repeated inside each account page — plus a consolidated watch-out list pulled from every section of the review documentation. **Source:** `Rackson_RRS_RCY_Review_Process.docx` sections 34 and 51. ## "Why doesn't this tie?" - **Check the trial balance first** for an obvious coding error, before assuming the schedule is wrong. - **Check whether a new store opened or a store closed** during the period — a large share of unexplained movement traces back to an allocation, royalty worksheet, or inventory schedule **not yet being updated for a location change.** - **Check whether the client sent a GL adjustment entry** that hit the account unexpectedly — common with accrued expenses and admin/G&A accounts. - This is **very rarely a true intercompany imbalance**, since Intacct enforces a due-to/due-from source across entities. **Look first for an entry posted to a location assigned to the wrong entity.** - **Check the client's own period-end GL adjustment entries** — these have been a past source of one-sided postings. See [Intercompany tie-out](/internal/customers/rackson/review-process/intercompany-tie-out). - This is **very likely the known POS-vs-platform sales variance** driven by delivery-platform price markups. **Confirm it nets out through fees at the total-company level** before treating it as an error. - If it's a **new or growing** variance rather than the familiar pattern, **check the marketplace-facilitator tax adjustment calculation** next. See [Delivery service reconciliation](/internal/customers/rackson/review-process/delivery-service-reconciliation). Check, in this order: 1. Is it on the **sales/royalty worksheet**? 2. Is it in the **prepaid allocation groups**? 3. Is it in the **delivery service reconciliation inputs tab**? 4. Is its **P&L account structure** consistent with other open stores? **New-store setup gaps are the single most common cause of a location looking wrong in this portfolio.** **They're not measuring the same thing.** The side-by-side is a **completeness check for the current period**; the trend report is an **analytical, multi-period comparison.** A new store or a location with a one-time item will often look "wrong" on trend without there being any actual error — **confirm against the side-by-side and account detail** before concluding something is missing. This engagement is **actively transitioning that responsibility to the preparer** performing the close. Until the checklist consistently shows entries posted by the preparer, **confirm by searching the journal directly** rather than assuming. ## Consolidated watch-outs A single list for a pre-close read-through. ### Prepaid **Prepaid POS Maintenance (GL 14600) is a separate workbook and GL account from general Prepaid Expenses (GL 14000)** — don't treat them as one file. Paste new POS-summary data into the **existing** "2026 POS Summary" tab — **never add a new tab** — and **never type over the blue formula-linked cells.** **Confirm the JE's pivoted debit/credit total ties to the Reconciliation tab's variance before posting (GL 14600).** This is a **hard stop**, not a nice-to-have. ### ERTC The GL **19999** schedule is **ERTC (Employee Retention Tax Credit)** tracking, **not a generic "RTC" line.** Use the correct term when searching for it or discussing it with the team. ### Rebates The **PTM (preventive-maintenance) vendor rebate is the single largest exposure item** on the Rebates Receivable schedule (GL 12700/12730). Confirm whether the write-off-to-expense conversation with the client has been finalized before assuming current treatment. **Don't confuse it with the separate Coke/RSI rebate accrual** on the close checklist. ### Sponsor and director fees If the quarterly sponsor/director fee (JE description **"Adjust CCV Mgmt Fee Accrual to Actual"**) **changes without a clear reason, stop and get support/confirmation from the client** before advancing the new number as the run rate. Note that a credit-back adjustment already hit Q1 and Q2 of this fiscal year. ### Insurance Confirm the **85/15 allocation split** and **each carrier's actual policy period** (GL 14300 — CNA, AmTrust, and The Horton Group/Chubb **do not all renew on the same date**) rather than assuming either is unchanged. Confirm whether the client's new March policy structure has been fully documented and reconciled. ### In-house maintenance and closed store In-house maintenance (GL 80500, JE "Reclass Ops Maintenance payroll costs") and the closed store reclass (JE "[Period] Closed Store Expenses") are **both sensitive to Caitlin's GL adjustments landing after the allocation/reclass has already run.** Plan to **rerun both reports a second time later in the close**, or confirm the close calendar has been adjusted to sequence around this. ### Labor reclass **Always compare the incoming labor reclass file's row/column layout to the prior period before pasting** — the client has been known to remove rows without notice, which breaks downstream formulas if pasted blind. Watch for GL accounts **81210, 15900, 80100, 80900, 82540, and 81200**, and confirm the **`EE [ID] | Per Schedule…`** memo pattern is intact. ### Bonus **Confirm current cadence** — monthly versus quarterly, and whether RCY is on the same cadence as RRS — **before assuming a bonus file is expected** for a given period. ### Reporting **Adding or restructuring an account group subtotal** — not just moving an account between existing groups, e.g. anything touching the **"Comp - EBITDA"** computation group — **resets formatting on every report built from it.** Screenshot the Format tab first, and **always verify the fix in PDF, not HTML.** Several location groups — e.g. **"FLAME Stores," "Odyssey," "Operations - North"** — are **legacy/acquisition-era groupings that may no longer be correct to use.** Check the "Used in a Structure?" column before spending time on one, and don't assume every group in the listing is still actively maintained. **Open question.** The chart of accounts includes Food Sales GL accounts for **Cinnabon and Popeyes** in addition to Burger King and Dave's Hot Chicken — confirm with the engagement lead whether this reflects current scope. ### Report scheduling Report packages follow an **`AC Financials - [Location Group]`** naming convention. **Always move a schedule's start date forward to the intended effective date before saving a change**, to avoid Intacct attempting to re-send historical periods. ### General Intacct caution **Intacct subledgers:** when opening/closing subledgers at period end, **double-check you are in the correct subledger** (e.g. AP versus GL) before closing. The two selection screens look very similar and this has been flagged as an easy mistake to make. ### Open items Check the **"Notes for Mid-Period Meeting"** list at the bottom of the close checklist tab for standing open items — e.g. Blue Note Accounting Q1 2026, the POS Prepaid Account follow-up, TD Bank Card automation — **before assuming a prior open item has been resolved.** See [Close checklist](/internal/customers/rackson/review-process/close-checklist). ## Related - [Review process overview](/internal/customers/rackson/review-process/overview) — the general diagnostic order and materiality - [Open items and risks](/internal/customers/rackson/open-items) — the engagement-level open list - [Onboarding a new reviewer](/internal/customers/rackson/review-process/onboarding-a-reviewer)