# Reporting Standards

These conventions define the default reporting vocabulary and presentation rules. A report may define a specific exception when its functional layout requires it.

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## Date fields

- `posting_date`
- `value_date`
- `document_date`

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## Currency fields

- `transaction_currency`
- `base_currency`

There is no separate `reporting_currency` in the current reporting scope.

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## Amount fields

- `debit`
- `credit`
- `balance`

When currency-specific amount fields are required, use the suffix:

- `_transaction_currency`
- `_base_currency`

Examples:

- `debit_transaction_currency`
- `credit_transaction_currency`
- `balance_transaction_currency`
- `debit_base_currency`
- `credit_base_currency`
- `balance_base_currency`

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## Posting status

When exposed by the ERP, reports should include `posting_status` as an informational field.

The field should identify whether the source transaction is posted, non-posted, reversed, cancelled, pending or another ERP-specific status.

`posting_status` is not a standard filter by default. Each report should keep an open question until the target ERP confirms whether this field is available and which status values should be mapped.

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## Sign conventions

General financial statement sign conventions:

- Assets: positive debit
- Liabilities: positive credit
- Revenue: positive credit
- Expenses: positive debit

These sign conventions apply to financial statement presentation and summary reports. Detail ledger reports may define their own sign convention when required.

For `GL-001 General Ledger`, debit amounts are positive and credit amounts are negative, as specified in the report definition.

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## Sorting conventions

Default sorting for accounting detail reports:

1. `account`
2. `transaction_currency`
3. `posting_date`
4. `document_number`

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## Drill-down conventions

Summary reports should define the expected drill-down path from summarized balances to supporting detail.

Default drill-down path:

1. summarized balance or statement line;
2. underlying account, customer, supplier or open item movements;
3. accounting document or journal entry;
4. source document, when available in the ERP.