Co$ta - Anaplan Bridge Calculation
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You can check here the bridge process.
Calculation in resume:
- Starting from Anaplan Scope
- Removing the items that are not included in EBITDA, such as Capex, B/S elements, Taxes, etc...
- Adding the billing and internal allocations
- Adding the inventory consumption, such as spare parts (going to P&L on Destination)
CAPITAL LEASE
This represents the costs settled to IFRS16. As per IFRS16 Lease costs are not included in EBITDA
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
CAPITALIZATION
Capitalized costs for maintenance, development costs for R&I, IT projects, Regulatory, Capitalized commercial costs. This costs are capitalized via WBS projects.
STOCK VC
Inventory consumption and benefits / costs related to the same (Hedge, Energy sales ,etc...) allocated to production variable costs.
BALANCE SHEET
This costs are primary posted in P&L cost elements and after settled to Balance sheet accounts.
ERROR
Specific cases of allocation amount >150% or <0% of Total Debit
NON ERP
To be defined
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
POST UNDERLYING EBITDA LINES
Costs with Destination Type "PL" that do not make part of EBITDA calculation, namely:
- Interests
- Taxes
- Depreciation
- Amortization