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 above 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. You can also limit a supplement to one phase: overtime and night work usually happen during the shoot, so you apply the supplement to the shoot subaccount.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 subaccountYou set fringes, supplements and extra costs on the account. That is why **Account Details** shows **Fringes & Supplements** and **Extra Costs** greyed out when you select a subaccount. To choose which subaccounts its fringes and supplements cover, tick them under **Apply to subaccounts** in the account's **Fringes & Supplements** dialog, once for fringes and once 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. Say prep runs 8.8 weeks, shoot 5 and wrap 1.6. If all three share unit, price, currency and X, the account row shows those values plus a **Quantity** of 15.4 weeks. If even one differs, such as a higher price for the shoot, **Quantity**, **Unit**, **Price/Unit** and **X** stay empty in the account row.What to do nextTo create subaccounts, see [use subaccounts](/kb/article/use-subaccounts).Markdown