Category Selection

This article explains Category Selection for variables in Model Reef.

You will learn:

  • How categories differ from types.

  • How categories affect P&L, Balance Sheet and Cashflow layout.

  • How to keep category usage consistent.

Categories are reporting buckets. They do not change accounting logic but they do change how numbers are presented.

1

Type versus category

  • Variable type controls accounting behaviour.

  • Category controls how the variable is grouped inside statements and reports.

Example:

  • A Revenue variable might have category Revenue - Product A.

  • A Staff variable might have category Opex - Staff.

Both are still governed by their type rules, but categories make outputs readable.

2

Where to choose categories

You select categories in:

  • The Category Picker inside the Variable Editor.

  • The import mapping step when creating variables from external data.

  • The Data Library when tidying up central definitions.

Categories are usually chosen from a predefined list to keep structures consistent.

3

Impact on statements

Category selection determines:

  • Which row the variable contributes to in P&L.

  • Which section of Assets or Liabilities it appears under in the Balance Sheet.

  • Which bucket it belongs to in the Cashflow Statement and Cash Waterfall.

Changing category:

  • Does not change the time series values.

  • Only changes where those values are shown.

This allows you to reformat reports without rebuilding the model.

4

Category schemes

You can define category schemes such as:

  • Revenue split by product, channel or geography.

  • Opex grouped into logical blocks like Marketing, Operations, Rent and so on.

  • Asset classes grouped into tangible, intangible and other categories.

  • Liability and equity groups.

Agreeing on a scheme across the organisation makes comparing models easier.

5

Categories during import

When importing from systems or files:

  • Model Reef proposes categories based on account names, headings or context.

  • You review and adjust these in the mapping screen.

  • The selected category is stored with the variable and in the Data Library.

Correct mapping at this stage greatly reduces later cleanup work.

6

Governance and maintenance

Over time you may:

  • Merge rarely used categories.

  • Rename categories for clarity.

  • Align categories as your chart of accounts evolves.

Owners or lead modellers typically manage the category scheme to avoid fragmentation.

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