---
title: "RCY — Pre-open and closed store"
sidebarTitle: "RCY pre-open and closed"
description: "Pre-opening expense tracking for DHC-01354 (Brookfield) and the closed store reclass for DHC-01498."
icon: "store"
---

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

Two workpapers covering the RCY store lifecycle events. Unlike RRS — whose equivalent workbook is built around **closures** — the RCY version is built around **pre-opening stores**, since RCY's growth profile skews toward new openings.

<Info>
  **Source:** `Rackson_Workpaper_Instructions.docx` — Part II, Pre-Open & Closed Store.
</Info>

## 88250 / Pre-Open — DHC-01354 pre-open expenses

**Owner:** Betsy / Jeff

**DHC-01354 (128 Federal Rd, Brookfield CT)** is a new store opening. Pre-opening expenses post to location **2001354** and are reclassified to acct **88250** (Pre-Open Expenses) until the store opens.

<Steps>
  <Step title="Review the GL activity">
    The **General Ledger report** tab shows all period activity for location 2001354, including food sales (acct 41100 — illustrative P5: $277,797), delivery platform entries, and chargebacks.

    <Note>
      **The presence of sales activity confirms the store is now open.**
    </Note>
  </Step>
  <Step title="Confirm the official opening date">
    Confirm with Mike. **All expenses incurred before the opening date should remain coded to acct 88250 (Pre-Open).** Expenses after the opening date are normal operating expenses.
  </Step>
  <Step title="Reclass any misposted pre-opening entries">
    Review the GL detail for pre-opening period entries that may have been posted to operating accounts in error, and reclassify those to 88250.
  </Step>
  <Step title="Post the reclassification">
    Use `IMPORT_2001354_Pre-Open_Expenses.csv` — a GJ import moving expenses from operating accounts to 88250 at location 2001354.
  </Step>
  <Step title="Confirm post-opening categorization">
    Confirm activity after the opening date is correctly categorized as normal operating activity.
  </Step>
  <Step title="Document the transition">
    Once the store is fully open, no further pre-open reclasses are needed. **Document the transition date in the workpaper.**
  </Step>
</Steps>

**Files:** `2001354_Pre-Open_Expenses_Working.xlsx` · `IMPORT_2001354_Pre-Open_Expenses.csv`

<Warning>
  DHC-01354 is **actively generating sales**. Confirm with Mike whether the store formally opened in P4 or P5 and **update the opening date documentation in the permanent file.**
</Warning>

<Note>
  Store 1354 is also the working example throughout the review documentation for **new-store setup**: its rent accrual and Intacct location/account setup were open items, and the prepaid rent allocation review was triggered by its opening. See [Prepaid expenses review](/internal/customers/rackson/review-process/prepaid-expenses) and [Open items](/internal/customers/rackson/open-items).
</Note>

## 88250 / Closed — closed store reclass, DHC-01498

**Owner:** Betsy

**DHC-01498** is a closed RCY store. Any expenses that posted to location **2001498** during the period must be reclassified to acct **88250** (Closed Store Expenses).

<Steps>
  <Step title="Review the dimension balances report">
    The report tab shows period activity at location 2001498. Illustrative P5: acct **75300** $202.00 and acct **82200** $33.72 — $235.72 total.
  </Step>
  <Step title="Verify the import template">
    The **IMPORT Template** tab already contains the GJ entries to reclass both amounts to acct 88250. **Verify the amounts match the current period's GL activity before importing.**
  </Step>
  <Step title="Import">
    `IMPORT_P5_Closed_Store_Expenses.csv`. Set the date to period end and the description to "P[n] Closed Store Expenses."
  </Step>
  <Step title="Confirm the location is clean">
    After import, confirm location 2001498 has **zero balance in all operating expense accounts** — only acct 88250 should carry a balance for this location.
  </Step>
  <Step title="Re-run to verify">
    Run the dimension balance report for location 2001498 post-import to verify cleanup is complete.
  </Step>
</Steps>

**Files:** `Closed_Store_Expense_Working.xlsx` · `IMPORT_P5_Closed_Store_Expenses.csv`

<Note>
  Store **1498 had zero sales** in the review period because **it is not yet open** — it is used as the working example for the closed/not-yet-open P&L check. Note the apparent conflict with this workpaper describing it as a closed store: confirm the store's actual current status in Intacct before treating either characterization as authoritative, since store statuses change frequently as locations open.
</Note>

<Warning>
  **Timing risk.** A balance can pop back into a store's normal accounts mid-close after this reclass has already run, because Caitlin's GL adjustments land late. Either plan to **re-run the report a second time later in the close**, or ensure anyone booking further entries knows to handle the flagged stores. See [Closed store reclass](/internal/customers/rackson/review-process/closed-store-reclass).
</Warning>

## Related

- [Closed store reclass review](/internal/customers/rackson/review-process/closed-store-reclass) — the full step-by-step mechanics and the Store Status tab
- [P&L review process](/internal/customers/rackson/review-process/pl-review) — the store-status check that confirms this worked
- [RRS delivery, maintenance and reporting](/internal/customers/rackson/workpapers/rrs-delivery-maintenance-reporting) — the RRS closed-store equivalent