Budgeting
You can split an account into subaccounts and know what changes on the account row when you do.
You can split an account into subaccounts, for example into the preparation, shoot and wrap of one engagement. You need an account in a budget you can edit. For why you would split an account at all, see [what subaccounts are for](/kb/article/what-subaccounts-are-for).
Select the account and click  **Subaccount** in the toolbar. KOSMA adds a subaccount named **New Subaccount** at the top of the account and moves the account's own values into it: **Quantity**, **Unit**, **Price/Unit**, **X** and currency, as well as the account's tax, companies, effects, cash flow rule and DFFF. The account row now shows the sum of its subaccounts.
To undo the whole split, press ⌘Z (Mac) or Ctrl+Z (Windows).
For each further part, click  **Subaccount** again. With the account selected, KOSMA adds the new subaccount at the top of the account. With a subaccount selected, KOSMA adds it directly below that subaccount. Each further subaccount starts with **Quantity** 1, **X** 1, **Price/Unit** 0, the budget's first built-in unit and the budget's default currency.
To name a subaccount, replace **New Subaccount** in the **Description** column. KOSMA matches a saved fringe or supplement preset to subaccounts by their name, so give the subaccounts the same names on every account, for example Shoot. If a subaccount on one account is named Shooting instead of Shoot, KOSMA applies the preset only to the subaccounts whose names match and then shows:
The subaccounts in the presets do not match the subaccounts in the active account and were ignored
A subaccount has the fields of an account, and you edit them the same way; see [edit a budget account](/kb/article/edit-a-budget-account). A subaccount has no number, and you cannot deactivate it on its own.
On the account row, KOSMA shows the sum of the subaccounts' **Quantity** and their shared **Unit**, **Price/Unit**, currency and **X**. If one subaccount differs in one of these, KOSMA leaves all five cells on the account row empty. You cannot edit these cells on an account with subaccounts. You can give each subaccount its own currency. For the account row to show a currency, give all subaccounts of the account the same one. For how KOSMA adds up the account, see [how an account total is calculated](/kb/article/how-an-account-total-is-calculated).
Select the account itself and set fringes, supplements and extra costs there. In the dialog that applies fringes and supplements, under **Apply to subaccounts**, tick the subaccounts on the **Fringes** tab and on the **Supplements** tab, or tick **All**. Extra costs always apply to the whole account. A subaccount gets a fringe or supplement in full or not at all. For the steps, see [apply fringes and supplements](/kb/article/apply-fringes-and-supplements).
You set tax on each subaccount separately.
**Where the split stops.** Subaccounts exist only in Budgeting. In Cost Control, you book costs to accounts only. The actual costs therefore show no split into subaccounts.
 **Subaccount** works only with an account or a subaccount selected. If a filter is active, the button is greyed out. When you point at it, KOSMA shows:
Clear the active filter to add rows
If the button is greyed out although no filter is active, the reason is that the selected account collects fringes, supplements, extra costs or tax. Such an account cannot have subaccounts, see [how collect-in accounts work](/kb/article/how-collect-in-accounts-work). When you point at  **Subaccount**, KOSMA shows:
An account that collects fringes or tax cannot have subaccounts
If every button that changes the budget is greyed out, you cannot edit this budget. Point at a greyed-out button to see why. For what each licence lets you edit, see [what your licence includes](/kb/article/what-your-licence-includes).
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