Budgeting
You know the five levels a budget is built from, which of them can hold other rows, and what the grand total adds up.
A budget is built from five kinds of element: categories, groups, accounts, subaccounts and markups. Categories, groups, accounts and subaccounts are nested, each inside the one before it. Markups have an area of their own.
Categories are the top level of a budget. The **Categories** list shows them, and the grid shows the category you click there. At the foot of the grid, each category has its own total row, for example **Crew Total**.
Groups divide a category. A group is a row in the grid, and the accounts below it belong to it. A group has no value of its own: its row shows only its total in **Total (EUR)**, the sum of its accounts. **Quantity**, **Unit**, **Price/Unit**, **X** and **Total** stay empty on a group row.
Accounts hold the figures of the budget. An account has the fields **No.**, **Description**, **Quantity**, **Unit**, **Price/Unit**, **X**, **Total**, **Total (EUR)** and **Account Details**. **Total (EUR)** is the total converted into the currency chosen in the toolbar. You choose the account's currency inside the **Price/Unit** cell. How KOSMA calculates the total from these fields is explained in [how an account total is calculated](/kb/article/how-an-account-total-is-calculated).
Subaccounts divide one account into smaller parts. A subaccount has no number of its own, and you cannot divide it again. See [what subaccounts are for](/kb/article/what-subaccounts-are-for).
Markups appear only in **Overview/Markups**, at the end of the **Categories** list. The total of a markup is the value in **Base** times the percentage in **%**. See [what markups are](/kb/article/what-markups-are).
| Level | Can contain | | ---------- | --------------------------- | | Category | groups | | Group | accounts | | Account | detail rows and subaccounts | | Subaccount | nothing further | | Markup | nothing further |
An account that collects fringes, supplements, extra costs or tax cannot have subaccounts. For such an account,  **Subaccount** in the toolbar is greyed out. When you point at it, KOSMA shows:
An account that collects fringes or tax cannot have subaccounts
Which account collects these costs is explained in [how collect-in accounts work](/kb/article/how-collect-in-accounts-work).
Fringes, supplements and extra costs appear in the grid as detail rows. By default, KOSMA shows them under the collect-in account, the account chosen in the settings for these costs. If you click  in the toolbar, KOSMA shows them under each wage account instead. An account that collects tax shows only its total. You can expand an account when it has subaccounts or when detail rows appear under it. See [show fringes where they collect, or where they arise](/kb/article/show-fringes-where-they-collect-or-arise).
The total of an account counts toward its group, and the total of a group toward its category's total row. Below the **Categories** list, **Grand Total in EUR** shows the grand total of the budget, in the currency chosen in the toolbar.
The grand total is the sum of all active accounts, collect-in accounts included, plus every active markup. Markups belong to no category. The grand total is therefore higher than the sum of the category totals when the budget has markups. In the demo project, the accounts add up to 1,256,805.49 EUR and the markups to 150,816.66 EUR, and **Grand Total in EUR** shows 1,407,622.15.
A deactivated account still shows its value in its own row, dimmed. KOSMA leaves it out of its group, its category, the category's total row and the grand total. The same applies to every account of a deactivated group. See [deactivate accounts](/kb/article/deactivate-accounts).
In a formula, the variables `NPC` and `GT` still include deactivated accounts.
Markdown