Remember that the bridge is done by Anaplan Scope, which is different scope of COSTA Destination total figures. 

In resume:

Bridge Items:

CAPITAL LEASE

This represents the costs settled to IFRS16 (Destination type "IFRS16" on COSTA). As per IFRS16 Lease costs are not included in EBITDA.

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 33.784K as 932K are already out of Anaplan scope, so no need for adjustment through the bridge.

GOOD CONSUMED FROM INVENTORY

Destination view ignores Origin Flow FI (linked to purchasing of goods) and replaces it by Inventory consumption, using the flow from where it is consumed.

The way to identify this costs in BW, is filtering the cost elements that explain this flow (consumption of spare parts and packaging). See full detail here

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 3.968K as 319K are already out of Anaplan scope, so no need for adjustment through the bridge.

CAPITALIZATION

Capitalized costs in Anaplan scope like maintenance, development costs for R&I, IT projects, Regulatory and Capitalized commercial costs, need to be excluded from EBITDA bridge calculation. This costs are capitalized via WBS projects and represented in COSTA on destination type "CAPEX". 

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 15.423K as 12K are already out of Anaplan scope, so no need for adjustment through the bridge.

STOCK VC

Cost and benefits that are classified in the product costing process as variable costs (Waste treatment services, Hedge, etc...)

Check Destination type STOCK VC.  

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 1.235K as 172K are already out of Anaplan scope, so no need for adjustment through the bridge.

BALANCE SHEET

This costs are primary posted in P&L cost elements, usually in a CO order, and after settled to Balance sheet accounts. They are represented in COSTA on destination type "GLACC".

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 933K as 171K are already out of Anaplan scope, so no need for adjustment through the bridge.

ERROR

Specific cases where the difference between Origin and Destination is >150% or <0%. This cases are excluded from the Matrix calculations and its applied the rule Destination = Origin, this means we don't know the real destination type and for that reason they are not considered for EBITDA calculation. They are represented in COSTA on destination type "ERROR".

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 2.550K as 223 are already out of Anaplan scope, so no need for adjustment through the bridge.

NON ERP

This value is uploaded manually for the Origin view of Non ERP entities, where we consider Destination = Origin, however its not provided any characteristic of Destination. Because there is no assignment to destination type (PL, Capex, etc...) this amount is excluded from EBITDA. 

BILLING

Charge Out - The cost is reflected in destination type Billing. If it is a Interco billing the info of partner responsible CC and GBU

Charge In - The cost perspective of the Billing receiver GBU

INTERNAL ALLOCATION

Charge Out - The cost is reflected in destination type PL. The cost moves from a GBU at Origin to another GBU in Destination

Charge In - The cost perspective of the Internal Allocation at the receiver GBU

Don't forget that bridge figures are of Anaplan scope:

In the example above the amount considered for Anaplan bridge is 97.849K as -7.125K are already out of Anaplan scope, so no need for adjustment through the bridge.

POST UNDERLYING EBITDA LINES

Costs with Destination Type "PL" (costs impacting P&L of the period)  that do not make part of EBITDA calculation, namely:

• Interests
• Taxes
• Depreciation
• Amortization

P&L headings included for this exclusion are:

R45100 ; R45200 ; R45300 ; R48611 ; R48620 ; R48650 ; R48690 ; R48760 ; R48790 ; R53610 ; R53710 ; R53820 ; R73200 ; RXXX05