© The Author(s), under exclusive license to APress Media, LLC, part of Springer Nature 2024
C. BarberIncome Statement Semantic Modelshttps://doi.org/10.1007/979-8-8688-0330-7_9

9. The Four Subtotal and Subset Types

Chris Barber1  
(1)
KINGSTON UPON THAMES, UK
 

In this chapter, we will learn about the four subtotal and subset types: net credit less debit, net debit less credit, all credit less debit, and all debit less credit. We will also learn why four options are required and work through examples for each calculation type.

In this chapter, there are three main sections:
  1. 1.

    The Four Subtotal and Subset Options

     
  2. 2.

    Why Four Options of Subtotal and Subset Are Required

     
  3. 3.

    Examples of the Four Subtotal and Subset Options

     

The Four Subtotal and Subset Options ...

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