Budgeting
You know under which account the budget grid lists fringe, supplement and extra cost rows, how to switch between the two views, and which view to use for which task.
KOSMA shows every applied fringe, supplement and extra cost as a row of its own in the budget grid. For example, the fringes of wage account 1200 go to [collect-in account](/kb/article/how-collect-in-accounts-work) 1900. With a toggle in the toolbar, you choose whether the fringe row appears under 1900 or under 1200.
In the toolbar, click the fringes toggle  to switch the view. When you point at it, KOSMA shows what it does:
When on, wage fringes, supplements and extra costs are listed directly under the account they belong to, instead of being collected in the separate collection account set in the settings.
When the toggle is off (the default), each of these rows appears under its collect-in account. The number in brackets names the wage account the amount comes from, (1200) in the example.
When the toggle is on, each row appears under its wage account, and the brackets name the collect-in account, (1900) in the example. A sum row below adds these rows up. The wage account's own row still shows only the wage. The collect-in account keeps its total.
The toggle only changes where the rows appear on screen. It does not move any money or change the collect-in account set in the fringe or supplement settings. In both views, KOSMA adds each amount to the totals only once, in its collect-in account. The sum row under a wage account only repeats the amount. Account, group and category totals and the **Grand Total** are the same in both views.
The toggle does not apply to taxes. A collect-in account for taxes shows only its total in both views, with no rows below it.
| Task | Toggle | | ---------------------------------------------------------------- | -------------------------- | | Review or present the budget as a whole | Off: by collect-in account | | See the fringes, supplements and extra costs of one wage account | On: by wage account | | Reconcile a collect-in account against an authority's figure | Off: by collect-in account | | Decide whether a hire is worth what it costs | On: by wage account |
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