What subaccounts are for – Budgeting

What subaccounts are forBudgetingYou know why an account gets split into subaccounts, what a subaccount carries and what KOSMA moves into the first subaccount you create.A subaccount is a part of an account that you budget separately. KOSMA shows the account as one line, and its quantity is the sum of its subaccounts. A subaccount has no account number, and you cannot split it again.Why you split an accountSplit an account when a person or an item is needed in several phases of the production, for example prep, shoot and wrap. Each phase gets its own duration and its own rate. Splitting also lets a supplement cover one phase only. Overtime and night work usually happen during the shoot, so you can apply the supplement to the shoot subaccount and leave the other phases out.What a subaccount carriesA subaccount has its own values in **Quantity**, **Unit**, **Price/Unit** and **X**, and its own currency. In **Account Details**, it has its own entries in **Companies**, **Effects**, **Cashflow**, **Attachments**, **Taxes**, **Tags**, **Notes** and **DFFF**.Why the fringes panel is greyed out on a subaccountFringes, supplements and extra costs belong to the account. When you select a subaccount, **Account Details** shows **Fringes & Supplements** and **Extra Costs** greyed out. To choose which subaccounts a fringe or supplement covers, select the account and tick the subaccounts under **Apply to subaccounts** in the dialog titled **Fringes & Supplements:** followed by the account's name. You tick them separately for fringes and for supplements. Extra costs always cover the whole account. For the steps, see [apply fringes and supplements](/kb/article/apply-fringes-and-supplements).What happens when you add the first subaccountWhen you create the first subaccount of an account, KOSMA moves the account's values into it: **Quantity**, **Unit**, **Price/Unit**, **X** and the currency, as well as the tax, the companies, the effects, the cash flow rule and the DFFF. Notes and attachments stay on the account. From then on, you change the values on the subaccounts.The subaccounts of one account can have different currencies. The account row shows **Quantity**, **Unit**, **Price/Unit** and **X** only while all its subaccounts have the same unit, price, currency and X. If one of these four values differs, the cells stay empty.What to do nextTo create subaccounts, see [use subaccounts](/kb/article/use-subaccounts).Markdown