Budgeting
You can tell which account shows the cost of a fringe, a supplement, an extra cost or a tax, and why some accounts cannot be picked for it.
A collect-in account is the budget account on which KOSMA shows the cost that a wage fringe, a wage supplement, an extra cost or a tax creates. It keeps these costs off the wage accounts.
Each wage account then still shows only the wage. All contributions of one kind stand together on one account, as one figure. You choose the account in the settings, in the column **Collect In Budget Account**. For a tax, the column is called **Collect Remainder In Account**.
In the demo budget How KOSMA Calculates, the fringe Social charges is 10%. Its collect-in account is account 203 Social charges collected here. Account 201 Wage line has 1,000.00 EUR.
Account 203 shows 100.00 EUR, with the detail row "(201) Wage line Social charges". Account 201 still shows 1,000.00 EUR. Account 203 counts like any other account in its group, its category and the **Grand Total**.
| Setting | What lands on the collect-in account | | ---------- | ------------------------------------------------------------------------------------------------------------------------ | | Fringe | The percentage of the subaccounts you ticked for this fringe. An account without subaccounts uses its own **Total**. | | Supplement | The same as a fringe, with the supplement's percentage. | | Extra cost | Its own quantity times its price. It needs no base. | | Tax | Only the part that is not refunded. At a **Refund** of 100%, the field shows *n/a*. See [define taxes](/kb/article/define-taxes). |
You create a collect-in account like any other account. It becomes a collect-in account when you pick it as one in a setting.
- A collect-in account cannot have subaccounts. KOSMA greys out **Subaccount** and shows the note *An account that collects fringes or tax cannot have subaccounts*. - For a fringe, a supplement or an extra cost, KOSMA greys out accounts that have subaccounts. It also greys out accounts that carry a fringe, a supplement or an extra cost of their own. - Use an account either for taxes or for fringes, supplements and extra costs, never for both. KOSMA leaves accounts that collect a tax out of the list for fringes. - If you open the taxes with **Edit** in the **Taxes** area of an account, KOSMA leaves that account out of the list, because an account cannot collect its own tax. If you open the taxes with **Settings for account details**, the account is in the list.
If the account you pick has an amount of its own, it loses that amount when you confirm. In the demo budget, account 101 drops from 1,000.00 EUR to 190.00 EUR when it becomes the collect-in account of a 19% tax. Pick an account without an amount of its own.
| The account | KOSMA asks | When you click **Continue** | | ---------------------------- | ---------------------------- | ----------------------------------------------------------------- | | already collects other costs | *Add to collection account?* | The account collects both. | | has an amount of its own | *Overwrite calculation?* | The account loses its own amount and shows only what it collects. | | has no amount | no question | The account collects straight away. |
If you click **Cancel** in either question, nothing changes.
By default, the detail rows appear under the collect-in account. If you turn on the switch for this in Budgeting, KOSMA shows them under the account they belong to instead. The totals stay the same. See [show fringes where they collect or arise](/kb/article/show-fringes-where-they-collect-or-arise).
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