# Mapping Categories

This article explains how to map imported rows into reporting categories and why this matters for P\&L, Balance Sheet, Cashflow and custom reports.

You will learn:

* What categories are and what they are not.
* How categories relate to variable types.
* How to design a simple but powerful category structure.
* How to update categories after import.

***

## What categories are

Categories are labels used to organise variables in reports and dashboards. They control:

* Which section of the P\&L a variable appears in.
* How costs are grouped under headings such as `Marketing` or `Operations`.
* How assets and liabilities are grouped in the Balance Sheet.
* How different flows appear in the Cashflow Statement and Cashflow Waterfall.

Categories do **not** change the underlying accounting behaviour. That is controlled by the variable type.

***

## Categories versus variable types

Variable type answers: **what is this financially?**

* Revenue, COGS, Opex, Staff, Tax, Asset, Liability, Equity, Dividend.

Category answers: **where does this sit in my reports?**

* Revenue - Subscriptions.
* Revenue - Services.
* Opex - Marketing.
* Opex - Technology.
* Assets - Property.
* Liabilities - Bank Debt.

Two variables with the same type can have different categories. For example:

* `Opex - Marketing` and `Opex - Rent` are both Opex type, but show under different P\&L lines.

***

## Designing a category structure

A good category structure is:

* **Simple** enough that stakeholders can read it easily.
* **Consistent** across models and branches.
* **Stable** over time to avoid breaking reports every year.
* **Flexible** enough to support the level of detail you need.

Typical P\&L categories:

* `Revenue - Subscriptions`
* `Revenue - Services`
* `COGS - Direct Costs`
* `Opex - Marketing`
* `Opex - Product`
* `Opex - Operations`
* `Opex - G and A`
* `Staff - Salaries`
* `Staff - Contractors`

Typical Balance Sheet categories:

* `Assets - Cash`
* `Assets - Receivables`
* `Assets - Property`
* `Assets - Other`
* `Liabilities - Trade Payables`
* `Liabilities - Loans`
* `Equity - Share Capital`
* `Equity - Retained Earnings`

You can extend these lists as needed but avoid overly granular category lists where every variable has a unique category.

***

## Mapping categories during import

When you map imported rows you will usually see:

* A proposed category based on the row label and type.
* A drop down list to choose another category or create a new one.

You should:

* Confirm categories for material lines.
* Use existing categories whenever possible to keep reports parsimonious.
* Reserve new categories for genuinely new types of items.

You can always refine categories later once you see the statements and custom reports using them.

***

## Updating categories after import

{% stepper %}
{% step %}

### Change categories for variables

Open the variable or the Data Library view for a set of variables.
{% endstep %}

{% step %}

### Edit the category

Change the **category** field to the new desired value.
{% endstep %}

{% step %}

### Save changes

Save the changes.
{% endstep %}

{% step %}

### Refresh reports

Refresh any reports or dashboards that depend on the category structure. All statements and reports that use categories will update automatically to reflect the new grouping.
{% endstep %}
{% endstepper %}

This makes it possible to improve your reporting structure over time without starting again.

***

{% hint style="info" %}
Practical tips

* Start with a relatively small set of categories and expand only when you have a clear use case.
* Keep category naming consistent across models and workspaces.
* Align categories with how you present results to management, boards or investors.
* Document your category scheme so your team uses it consistently.
  {% endhint %}

***

## Related articles

* [Capex Program Modelling](/use-cases/capital-projects-and-infrastructure/capex-program-modelling.md)
* [Build a Budget vs Actuals Model](/how-tos/scenarios-and-planning/build-a-budget-vs-actuals-model.md)
* [Aggregate Categories](/help/building-your-model/aggregate-categories.md)
* [Using Drivers in Formulas](/syntax/drivers-syntax/using-drivers-in-formulas.md)


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