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EntiHub Documentation

Controlling Management COA Overlay

Controlling — Management Reporting COA Overlay

Management reporting often needs a different grouping than statutory COA. Store the mapping as versioned, approved data.

Why this is needed

EBITDA differs across teams because mappings live in Excel.
Restatements need an explicit mapping version.
Controlling owns the overlay; ERP owns statutory COA.

Proposed entities in EntiHub

Governance settings

Setting	Recommended value	Why
`approvalRequired`	`true`	Mapping changes change management P&L.
`historyEnabled`	`true`	Time-travel / history for restatements.
`allowSameAuthorApproval`	`false`	Maker/checker separation for sensitive changes.
`deletedRetentionDays`	`90` (or higher)	Soft-delete retention for auditability.

Entity definition (YAML sketch)

name: mgmt_account_map
displayName: Management account map
domain: Finance
description: Management account map
version: "1.0.0"
approvalRequired: true
historyEnabled: true
deletedRetentionDays: 90
displayRefColumn: map_code
uniqueConstraints:
  - name: uq_mgmt_account_map_0
    columns: [version_label, statutory_account]
columns:
  - name: map_code
    dataType: string
    nullable: false
    maxLength: 64
  - name: version_label
    dataType: string
    nullable: false
    maxLength: 32
  - name: statutory_account
    dataType: string
    nullable: false
    maxLength: 32
  - name: mgmt_account
    dataType: string
    nullable: false
    maxLength: 64
  - name: mgmt_hierarchy_node
    dataType: string
    nullable: false
    maxLength: 128
  - name: status
    dataType: string
    nullable: false
    maxLength: 16

YAML sketches

Sketches highlight the important fields and governance flags. Trim or extend columns to match your domain. See Setup Entity for the full YAML reference.

Sample data

map_code	version_label	statutory_account	mgmt_account	mgmt_hierarchy_node	status
MAM-100	2026-V1	400000	NET_SALES	P&L / Revenue	approved
MAM-101	2026-V1	500000	COGS	P&L / Costs	approved

Benefits for the company

One mapping version for all management reports.
Restatement narrative becomes data-backed.
Separates statutory COA from management view.