Which Side Of The Business Is Actually Making Money?
A profit and loss sheet per division, and the company total underneath it. Same statement, same rules, just filtered — so the division sheets add up to the company sheet to the cent.
Owners of two-division businesses usually know the company made money and have a feeling about which half earned it. A feeling is what you take to your accountant in March and then argue about.
Revenue, Costs And Margin Per Division
What each side brought in, what it cost to do the work, its overhead and its net profit — plus what share of the company's revenue it represents.
They Add Up, By Design
There is one profit-and-loss implementation. The division view is the same code with a filter, and work filed to no division still lands in the company total — so the roll-up can never lose money in a gap.
Costs Land Where The Work Happened
An expense or a time entry attached to a job inherits that job's division, so a cost booked before you even created the division still ends up in the right column.
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