Co$ta - Anaplan Bridge Calculation

Remember that the bridge is done by Anaplan scope, which is different scope of COSTA Destination total figures. You can check detailed information of Anaplan scope here.

In resume:

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:

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:

CAPITALIZATION

Capitalized costs for maintenance, development costs for R&I, IT projects, Regulatory, Capitalized commercial costs. 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:

STOCK VC

Inventory consumption and benefits / costs related to the same (Hedge, Energy sales ,etc...) allocated to production variable costs.

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

BALANCE SHEET

This costs are primary posted in P&L cost elements 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:

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":

NON ERP

This value is uploaded manually for the Origin view of Non ERP entities. 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:

POST UNDERLYING EBITDA LINES

Costs with Destination Type "PL"  that do not make part of EBITDA calculation, namely:

• Interests
• Taxes
• Depreciation
• Amortization