Without the platform
Information about Management Accounting & Tax lives in separate spreadsheets, and nobody knows which version is current.
With Partiu Formatura
29 modules share the same class, graduate and event records.
Finance and management · Management Accounting & Tax
From bookkeeping to management analysis, without rebuilding the month in spreadsheets
Double entry fed by the financial department itself, books, closing, statements and analysis by cost center, class and branch. The same base supports the complete fixed asset, with depreciation, amortization, write-off, reconciliation of the auxiliary against the ledger and consolidation of the group, in addition to calculation of taxes, LALUR, withholdings, SPED and the package delivered to the accountant. And, on the compliance side, certificates with immediate validity, own tax network, SELIC late payment charges, regime simulator and the parallel of tax reform.
The problem and the solution
What changes when Management Accounting & Tax works inside the platform
This is connected information about classes, graduates and events across 29 modules, replacing scattered spreadsheets and messages.
Without the platform
A request for a number takes time because someone has to combine data from several places.
With Partiu Formatura
Accounting Panel and Books and Chart of Accounts update together, with figures ready for the next meeting.
Without the platform
The process depends on who is working that day, and its history disappears.
With Partiu Formatura
Everyone follows the same workflow, with recorded actions and role-based permissions.
Without the platform
Connecting with other departments means exporting spreadsheets and entering data again.
With Partiu Formatura
Management Accounting & Tax shares information directly with other areas of the platform.
How it works
How information moves through Management Accounting & Tax
Each step is a real module in this area. Its output moves to the next step without anyone entering the same information again.
What is available in Management Accounting & Tax
- Accounting Panel and BooksCompetence open on a single screen: results, closing and what is still outside the ledger.9
- Chart of AccountsAn account tree that already knows where each balance appears in the Income Statement and DFC.7
- Double Entry AccountingComplete bookkeeping within the system, fed by the financial movement itself.8
- Closing and Closing of the YearA closed period is a period that no one touches anymore, not even by mistake.11
- Diagnosis and Soft CloseThe system scans the month before you close and tells you what is still wrong.6
- Period Lock in Other ModulesThe accounting is closed, the finance department stops working that month.6
- Variance Analysis and Closing ScheduleThe account that jumped from one month to the next is explained before it becomes a question for the accountant.7
- Closing DeliverableAt the end of the process, a closed package comes out, not a bunch of loose files.5
- Deferrals and ProvisionsRevenue and expenses recognized in the right accrual, month by month, without manual calculation.7
- Fixed Assets, Depreciation and AmortizationThe asset enters the asset, depreciates on its own every month and the intangible asset is amortized using the same rule.13
- Asset Write-Off and Capital GainSale, scrapping, loss, donation and accident are treated as different events, because they are.9
- Closing and Consolidation of Fixed AssetsProof that the sum of the tokens matches the ledger, before the month closes.12
- Accounting Bank ConciliationThe bank statement crossed with the ledger entries, with a suggestion that no one accepts alone.6
- Financial StatementsIncome statement, balance sheet, DFC and DMPL come from the ledger itself, including consolidated.7
- Management Accounting and Analysis by DimensionRead the result by cutting out the operation that made the decision, without creating parallel accounting.6
- Tax Calculation and SPEDCalculation of the period with calculation memory and SPED files ready for PVA.7
- LALUR and Real ProfitPart A and part B of LALUR, with losses compensated within the legal limit.9
- Withholdings at SourceINSS, IRRF, ISS, PIS, COFINS and CSLL captured at origin, before calculation.5
- Additional ObligationsThe calendar of what needs to be delivered, with responsible person and proof of delivery.5
- Corporate Consolidation and Non-ControllersThe group's consolidation as its own book: dated participation, launched elimination and demonstration that freezes.12
- Fiscal and Tax ManagementTax rules engine, automatic tax calculation, obligation calendar and guide control.6
- Regularity CertificatesFederal, state, municipal, FGTS and labor with an expiration date in sight.6
- Late Payment and SELIC ChargesTax paid in arrears calculated with official fine and interest, not with pocket rule.6
- Fiscal Mesh and Compliance ScoreA scan that looks for discrepancies before the tax authorities look for you.9
- Tax Regime SimulatorSimple, Assumed and Actual Profit compared to your actual twelve months.6
- Tax Reform: IBS, CBS and Selective TaxThe parallel of the new model calculated on your current revenue.6
- Accounting AuditWho moved, when and what, in a log that no one can edit later.6
- Accounting and Tax SettingsThe default regime, counter and accounts defined once, valid for the entire module.8
- Accountant and Integration PackageThe accountant receives a link with the frozen competence, instead of requesting a file by email.6
Detailed page
Explore Accounting From double entry to financial close
Chart of accounts, books, reconciliation, financial statements, taxes and accountant reporting in detail.
Detailed page
Explore Tax Filings & SPED Digital bookkeeping and filing evidence
Learn how ECD, ECF, EFD-Contribuições, validation, tax calendars and submission records fit together.
Featured
Document without rules becomes pending, never launched
Automatic accounting only happens when there is a rule registered for that type of document. What doesn't fit remains in a pending queue for someone to decide, instead of entering the ledger in a generic account that no one can explain later. Reprocessing the competency does not duplicate anything, because each release has its own origin key.
See this in action- Pending queue instead of generic account
- Idempotent reprocessing, no duplicate release
- Closed period blocks retroactive changes
- Period reopening registered with author and justification
Accounting Panel and Books
Competence open on a single screen: results, closing and what is still outside the ledger.
- Panel with competency results updated as movement enters
- Closing status of the month visible when opening the screen
- List of documents outside the ledger, with what remains to be accounted for
- Ledger per account, with previous balance, movement and final balance
- Journal by period, printable and exported in the ECD file
- Verification balance sheet per period, with debit, credit and balance per account
- Releases filterable by status (released, draft, reversed)
- Filter by origin: manual, automatic, reversal, verification, appropriation, provision and closure
- Manual entry with multiple entries, checking debit and credit before saving
Chart of Accounts
An account tree that already knows where each balance appears in the Income Statement and DFC.
- Accounts classified into assets, liabilities, equity, revenue, costs, expenses and compensation
- Hierarchical structure by code, with synthetic and analytical accounts
- Income statement group by account: gross revenue, deductions, costs, operating expenses, financial results and taxes on profit
- Classification of DFC by account: cash and equivalents, operating, investment and financing
- Account without DFC classification enters as operational, without disappearing from the statement
- Standard accounts configured once and reused by accounting rules
- The same plan used by finance, without parallel spreadsheets
Double Entry Accounting
Complete bookkeeping within the system, fed by the financial movement itself.
- Double entry accounting entries with debit and credit checked
- Ledger, daily book and trial balance per period
- Single chart of accounts, the same used by finance
- Accounting rules that transform the day's movement into automatic posting
- Document without registered rule becomes pending for conference, never launched
- Idempotent accounting: reprocessing the period does not double posting
- Accounting reconciliation between the ledger and financial balances
- Reversal with trace, without deleting the original entry
Closing and Closing of the Year
A closed period is a period that no one touches anymore, not even by mistake.
- Monthly closing with blocking of retroactive changes
- Period reopening registered with author, time and justification
- Reopening that truly undoes: automatic steps return to pending, frozen diagnostics and demonstrations leave together
- Pending checklist before allowing closing
- Nine checklist steps marked by the system itself, without manual verification confirmation that no one did
- Module step that the company does not use is not applicable, never checked
- Closing of the year with calculation of the result and transfer to equity
- Closing entries identified within December's own jurisdiction, without inventing a thirteenth month
- Automatically generated opening balances for the following year
- Opening and closing of the year controlled on a separate screen, with the status of each competency
- Insert-only audit trail, with no edit or delete option in the application
Diagnosis and Soft Close
The system scans the month before you close and tells you what is still wrong.
- Period scanning indicating entry without counterpart, balance out of place and pending classification
- Severity finding blocking refuses to close even with the option to force, because structural error cannot be explained
- Alert severity finding passes with written justification, and the period is marked as forced closed
- Justification that only survives recalculation as long as the quantity and value remain the same
- Partial closure during the month, to resolve things before the deadline instead of discovering everything on the fifth day
- Diagnosis redone with each attempt, always with the photo of the moment
Period Lock in Other Modules
The accounting is closed, the finance department stops working that month.
- Financial write-off and reversal by consulting the competence before recording
- Three policies per company: release, warn or block movement during closed periods
- Companies that don't use the accounting module don't feel anything, because the lock only exists where accounting is connected
- Closed period adjustment made by own flow, with account resolved by event rule
- Adjustment without rules and without an informed account is refused, instead of choosing an account on the kick
- Queue of pending adjustments with author, value and destination of each one
Variance Analysis and Closing Schedule
The account that jumped from one month to the next is explained before it becomes a question for the accountant.
- Comparison of each account against the previous month and against the average for the period
- Configurable cut combining percentage and value, so small variation does not turn into noise
- Written account-by-account explanation, kept at closing
- Trial balance review blocked while there is a relevant unexplained variation
- Closing schedule with an owner and deadline per step, counted in days after the period ends
- Progress dashboard showing who is holding the close and how many days ago
- Optional two-level approval, for those who separate those who close from those who approve
Closing Deliverable
At the end of the process, a closed package comes out, not a bunch of loose files.
- Balance sheet, ledger, journal, statements and asset chart frozen in generation
- Closing report bringing together diagnosis, checklist, explained variations and period adjustments
- Package with link and expiry date for the accountant to download without asking by email
- Reopening the period revokes the package generated by that closure and preserves the separate package
- History of packages issued, with who generated them and when
Deferrals and Provisions
Revenue and expenses recognized in the right accrual, month by month, without manual calculation.
- Deferred revenue from the graduate's monthly fee, appropriated according to the class criteria
- Linear appropriation criteria, at event or delivery
- Prepaid expense appropriated by the same ruler
- Controlled reversal and write-off expense provisions
- Calculation of expected accrual: skipped month goes into the next
- Closed rounding penny in the last competency, with no surplus hanging
- Daily appropriation job, with what was appropriated visible by competency
Fixed Assets, Depreciation and Amortization
The asset enters the asset, depreciates on its own every month and the intangible asset is amortized using the same rule.
- Registration of assets with acquisition date, value, useful life and residual value
- Automatic monthly depreciation, calculated on the expected accumulated
- Amortization of software, license and other intangibles by the same engine
- Brand and commercial point with indefinite useful life are left out of the monthly routine
- Depreciation proportional to days in the first month of use, when the company chooses pro-rata
- Method by units produced for good measured in hours, kilometers, cycles or shots
- Competence without meter reading is not estimated: it remains pointed out until someone launches
- Property stopped or held for sale stops depreciating and picks up where it left off
- Review of useful life, residual value and forward-effective method and history of the reason
- Apportionment of the installment by cost center and branch, with transfer in the middle of the month divided by days
- Depreciation of the entire park in one entry per pair of accounts, instead of one per asset
- Low value asset with token and plate, without capitalization and without depreciation
- Accounting in the ledger without manual entry, with a trace back to the asset record
Asset Write-Off and Capital Gain
Sale, scrapping, loss, donation and accident are treated as different events, because they are.
- Write-off due to sale, scrapping, loss, donation, accident, return or transfer to the group
- Proportional depreciation up to the write-off date before determining the result
- Partial write-off by percentage, with the asset remaining active at the remaining cost
- Capital gain and loss in separate accounts, so the DRE does not mix the two
- Preview with accounting balance, result and effect before recording anything
- Limitation by value: above the limit, the write-off awaits approval and does not count alone
- Reversal that returns the asset to its previous state and maintains both entries in the ledger
- Installment sale generating title in accounts receivable through the same financial flow
- Each write-off recorded in the audit trail, with author, reason and attached report
Closing and Consolidation of Fixed Assets
Proof that the sum of the tokens matches the ledger, before the month closes.
- Reconciliation of the assistant against the ledger, account by account, with tolerance defined by the company
- Divergence above tolerance leaves the closing stage pending with the reason written
- Goods without accounting account indicated by name, which is the most common cause of difference
- Change table for the period: opening balance, acquisitions, write-offs, depreciation and final balance
- Separate depreciation and amortization in the table, as the explanatory note requests
- Snapshot of the competency saved at closing, so the report can be opened without scanning the history
- Table and reconciliation frozen inside the package delivered to the accountant
- Consolidation of the group's fixed assets, company by company, with eliminations column
- Asset sold between group companies with the margin eliminated from the consolidated asset
- Depreciation on the margin eliminated from profit or loss until the margin is realized
- Non-controlling interest highlighted, without assuming 100% by default
- What was left untreated appears written in the report, instead of becoming a silent difference
Accounting Bank Conciliation
The bank statement crossed with the ledger entries, with a suggestion that no one accepts alone.
- Cross-referencing between the imported statement and the bank account entries
- From-to between bank account and ledger account
- Reconciliation suggestions generated every day by the balances job
- Suggestions never become conciliation on their own: someone checks and accepts
- Difference explained rather than hidden, with what remains on both sides
- History of reconciliations by period and by account
Financial Statements
Income statement, balance sheet, DFC and DMPL come from the ledger itself, including consolidated.
- Balance sheet and accounting statement generated from the ledger, not typed
- DFC using the indirect method, with operational, investment and financing activities
- DMPL with the movement of net equity in the year
- Difference between activities and cash variation shown, never hidden
- Consolidated by adding the branches, eliminating what is marked
- Open management statements by cost center, by class and by branch
- Period package and CSV export for the accountant
Management Accounting and Analysis by Dimension
Read the result by cutting out the operation that made the decision, without creating parallel accounting.
- Management income statement by period and by dimension
- Results broken down by cost center, class and branch
- Consolidated group with individual view of each branch
- Revenues, costs and expenses traceable to the launch and the document that originated them
- Reconciliation between the general ledger and receivable and payable balances
- CSV export for the accountant
Tax Calculation and SPED
Calculation of the period with calculation memory and SPED files ready for PVA.
- Calculation by tax regime based on notes issued in the period
- Base of calculation coming from NFS-e, with a drop in ledger revenue when there is no note
- Calculation memory saved with the origin of each value
- Draft SPED ECD, ECF and EFD-Contribuições files with the essential records, to complete and validate in the PVA
- Files ready for checking and importing into the official PVA
- Download and history of investigations and generated files
- Clear notice that validation, signature and transmission follow in the PVA
LALUR and Real Profit
Part A and part B of LALUR, with losses compensated within the legal limit.
- Additions and exclusions posted in part A with the calculated calculation basis
- Part B with control of balances that cross competencies
- Quarterly calculation only in the month that closes the quarter
- Monthly estimate comparing the percentage of revenue with the suspension balance, with the lowest value
- Tax loss compensation limited to 30% of the base
- Second line of tax depreciation per asset, in months or per annual rate
- Difference between accounting and tax depreciation becoming addition or exclusion without typing
- Tax line without entry in the ledger: the bookkeeping remains corporate
- ECF M and N blocks filled from the applied LALUR
Withholdings at Source
INSS, IRRF, ISS, PIS, COFINS and CSLL captured at origin, before calculation.
- Retentions captured from FreeEquipe RPA and sheet items
- Retention on service note taken, by nature of income
- Capture carried out before the investigation, to avoid investigation on a leaky basis
- Report of withholdings by jurisdiction, by beneficiary and by tax
- CSV export for counter software to assemble EFD-Reinf, DCTFWeb and DIRF
Additional Obligations
The calendar of what needs to be delivered, with responsible person and proof of delivery.
- Calendar of additional obligations by tax regime
- Responsible and deadline per obligation, with warning before expiry
- Filing marked with the receipt or protocol number
- Competency compliance history
- Automatic generation of monthly obligations by the tax job
Corporate Consolidation and Non-Controllers
The group's consolidation as its own book: dated participation, launched elimination and demonstration that freezes.
- Shareholding by period, with separate voters and total, because they diverge when there is preference
- Method by entity: full, proportional, equity equivalence or non-consolidated consolidation
- The March calculation uses the participation in force in March: buying an additional 20% in November does not rewrite the past
- Non-controlling interest determined in the net equity of each subsidiary, and not apportionment of the total
- Loss is also attributed to the non-controller, and the value can be negative: zero inflates the controller's PL
- Elimination as entry with debit, credit account, value and reason, checked item by item
- Automatic deletion of accounts marked as intercompany transactions, using the declared counterpart
- Conference of reciprocal balances between companies, with the divergence listed instead of blocking the process
- Consolidation adjustment that lives only in the consolidated and never touches the subsidiary's ledger
- Consolidated closing with a six-step checklist, including the competence closed in each subsidiary
- Closing freezes the snapshot of hashed balances: the released demo will remain the same a year from now
- Reopening requires a reason and becomes republication, with the previous snapshot preserved
Fiscal and Tax Management
Tax rules engine, automatic tax calculation, obligation calendar and guide control.
- Tax rules engine by tax regime (Simple, Presumed Profit, Real Profit)
- Automatic calculation of ISS, PIS, COFINS, IRPJ, CSLL and INSS
- Configuration of tax rates by municipality and CNAE
- Visual calendar of tax obligations with alerts and due dates
- Track tax payment slips (DAS, ISS, IRPJ) and their payment status
- Fiscal emissions audit trail
Regularity Certificates
Federal, state, municipal, FGTS and labor with an expiration date in sight.
- Registration of certificates by body, with number, date of issue and validity
- Status derived from the date: current, due, expired or absent, without someone marking the status by hand
- PDF of the certificate attached and saved, with the attachment changing replacing the previous one
- Alert starting 30 days before expiration
- Positive certificate with negative effect registered as such
- Compliance panel with the status of each certificate
Late Payment and SELIC Charges
Tax paid in arrears calculated with official fine and interest, not with pocket rule.
- Late payment fine and interest for SELIC accumulated between due date and payment
- Index table maintained on the platform, with import of the published series
- Month not yet disclosed repeats the last known one and is marked as estimated, with the months listed
- One percent increase only when payment falls in a month after the due date
- Calculation memory saved, showing index by index where the value came from
- The company's own index beating the global index, when the calculation requires
Fiscal Mesh and Compliance Score
A scan that looks for discrepancies before the tax authorities look for you.
- Cross-referencing between notes issued, verification, guides paid and retentions collected
- Divergence of competence, unpaid tax due, late obligation, irregular certificate and unpaid withholding
- Scanning only closes what it itself checked, so that scanning August does not leave July as resolved
- Justification of the divergence that only remains valid as long as the value found does not change
- A finding ignored by company decision is not reopened in the next scan
- Compliance score from zero to one hundred, with the weight of each front explained
- Locking divergence locks the note range to attention, no matter how high the number gets
- Company that has never run the network starts halfway, not with a full score
- Automatic daily scanning, with note history over the months
Tax Regime Simulator
Simple, Assumed and Actual Profit compared to your actual twelve months.
- Simulation of revenue, payroll and expenses that are already in the system
- Simples Annex defined by the R factor, with the sheet divided by the revenue for the period
- Scenarios outside of Simples adding the employer's INSS on the payroll, which is the cost that surprises in the exchange
- Side-by-side comparison with the effective load of each regime
- Simulations saved with the assumptions used, to review the decision later
- Exportable result to take to the conversation with the accountant
Tax Reform: IBS, CBS and Selective Tax
The parallel of the new model calculated on your current revenue.
- Parallel calculation of IBS, CBS and Selective Tax on notes for the period
- Configurable rates, already filled in with those of the test year and with the full model estimate
- Credit reported as a percentage of revenue, making it clear that it is a projection and not a calculation of inflows
- Comparison between the current load and the simulated load, competence by competence
- History of parallel calculations to monitor the transition from year to year
- Explicit warning that the number is a declared simulation, so that no one can collect it.
Accounting Audit
Who moved, when and what, in a log that no one can edit later.
- Track by entity: period, launch, configuration, SPED and counter package
- Track by action: create, change, reverse, close, reopen and delete
- Detail of the event with before and after what was changed
- Author, date and origin recorded in each event
- Filter by competency, by user and by type of event
- Log with no edit or delete through the application
Accounting and Tax Settings
The default regime, counter and accounts defined once, valid for the entire module.
- Tax regime by company: Simples Nacional, Presumed Profit or Real Profit
- Simple Annex I to V, including Annex V with factor R
- How Real Profit is calculated: quarterly or monthly estimate
- Registered responsible accountant, with data going to SPED
- Standard accounts for cash, bank, revenue, tax and result
- Configurable accounting behavior per company
- Revenue deferral criteria: linear over the contract period or full in the month of the event
- Configuration by branch, respecting the group’s consolidated
Accountant and Integration Package
The accountant receives a link with the frozen competence, instead of requesting a file by email.
- Competency package with reports frozen at the time of generation
- Token access link with expiration date
- CSV export and SPED ECD/ECF files generated in the tax module
- Balance sheet, ledger and journal exportable by period
- Mapping financial categories to ledger accounts
- Package history and downloaded exports
Checklist
Everything included in Management Accounting & Tax
All 216 features in this area, grouped by module so you can compare systems item by item.
- Panel with competency results updated as movement enters
- Closing status of the month visible when opening the screen
- List of documents outside the ledger, with what remains to be accounted for
- Ledger per account, with previous balance, movement and final balance
- Journal by period, printable and exported in the ECD file
- Verification balance sheet per period, with debit, credit and balance per account
- Releases filterable by status (released, draft, reversed)
- Filter by origin: manual, automatic, reversal, verification, appropriation, provision and closure
- Manual entry with multiple entries, checking debit and credit before saving
- Accounts classified into assets, liabilities, equity, revenue, costs, expenses and compensation
- Hierarchical structure by code, with synthetic and analytical accounts
- Income statement group by account: gross revenue, deductions, costs, operating expenses, financial results and taxes on profit
- Classification of DFC by account: cash and equivalents, operating, investment and financing
- Account without DFC classification enters as operational, without disappearing from the statement
- Standard accounts configured once and reused by accounting rules
- The same plan used by finance, without parallel spreadsheets
- Double entry accounting entries with debit and credit checked
- Ledger, daily book and trial balance per period
- Single chart of accounts, the same used by finance
- Accounting rules that transform the day's movement into automatic posting
- Document without registered rule becomes pending for conference, never launched
- Idempotent accounting: reprocessing the period does not double posting
- Accounting reconciliation between the ledger and financial balances
- Reversal with trace, without deleting the original entry
- Monthly closing with blocking of retroactive changes
- Period reopening registered with author, time and justification
- Reopening that truly undoes: automatic steps return to pending, frozen diagnostics and demonstrations leave together
- Pending checklist before allowing closing
- Nine checklist steps marked by the system itself, without manual verification confirmation that no one did
- Module step that the company does not use is not applicable, never checked
- Closing of the year with calculation of the result and transfer to equity
- Closing entries identified within December's own jurisdiction, without inventing a thirteenth month
- Automatically generated opening balances for the following year
- Opening and closing of the year controlled on a separate screen, with the status of each competency
- Insert-only audit trail, with no edit or delete option in the application
- Period scanning indicating entry without counterpart, balance out of place and pending classification
- Severity finding blocking refuses to close even with the option to force, because structural error cannot be explained
- Alert severity finding passes with written justification, and the period is marked as forced closed
- Justification that only survives recalculation as long as the quantity and value remain the same
- Partial closure during the month, to resolve things before the deadline instead of discovering everything on the fifth day
- Diagnosis redone with each attempt, always with the photo of the moment
- Financial write-off and reversal by consulting the competence before recording
- Three policies per company: release, warn or block movement during closed periods
- Companies that don't use the accounting module don't feel anything, because the lock only exists where accounting is connected
- Closed period adjustment made by own flow, with account resolved by event rule
- Adjustment without rules and without an informed account is refused, instead of choosing an account on the kick
- Queue of pending adjustments with author, value and destination of each one
- Comparison of each account against the previous month and against the average for the period
- Configurable cut combining percentage and value, so small variation does not turn into noise
- Written account-by-account explanation, kept at closing
- Trial balance review blocked while there is a relevant unexplained variation
- Closing schedule with an owner and deadline per step, counted in days after the period ends
- Progress dashboard showing who is holding the close and how many days ago
- Optional two-level approval, for those who separate those who close from those who approve
- Balance sheet, ledger, journal, statements and asset chart frozen in generation
- Closing report bringing together diagnosis, checklist, explained variations and period adjustments
- Package with link and expiry date for the accountant to download without asking by email
- Reopening the period revokes the package generated by that closure and preserves the separate package
- History of packages issued, with who generated them and when
- Deferred revenue from the graduate's monthly fee, appropriated according to the class criteria
- Linear appropriation criteria, at event or delivery
- Prepaid expense appropriated by the same ruler
- Controlled reversal and write-off expense provisions
- Calculation of expected accrual: skipped month goes into the next
- Closed rounding penny in the last competency, with no surplus hanging
- Daily appropriation job, with what was appropriated visible by competency
- Registration of assets with acquisition date, value, useful life and residual value
- Automatic monthly depreciation, calculated on the expected accumulated
- Amortization of software, license and other intangibles by the same engine
- Brand and commercial point with indefinite useful life are left out of the monthly routine
- Depreciation proportional to days in the first month of use, when the company chooses pro-rata
- Method by units produced for good measured in hours, kilometers, cycles or shots
- Competence without meter reading is not estimated: it remains pointed out until someone launches
- Property stopped or held for sale stops depreciating and picks up where it left off
- Review of useful life, residual value and forward-effective method and history of the reason
- Apportionment of the installment by cost center and branch, with transfer in the middle of the month divided by days
- Depreciation of the entire park in one entry per pair of accounts, instead of one per asset
- Low value asset with token and plate, without capitalization and without depreciation
- Accounting in the ledger without manual entry, with a trace back to the asset record
- Write-off due to sale, scrapping, loss, donation, accident, return or transfer to the group
- Proportional depreciation up to the write-off date before determining the result
- Partial write-off by percentage, with the asset remaining active at the remaining cost
- Capital gain and loss in separate accounts, so the DRE does not mix the two
- Preview with accounting balance, result and effect before recording anything
- Limitation by value: above the limit, the write-off awaits approval and does not count alone
- Reversal that returns the asset to its previous state and maintains both entries in the ledger
- Installment sale generating title in accounts receivable through the same financial flow
- Each write-off recorded in the audit trail, with author, reason and attached report
- Reconciliation of the assistant against the ledger, account by account, with tolerance defined by the company
- Divergence above tolerance leaves the closing stage pending with the reason written
- Goods without accounting account indicated by name, which is the most common cause of difference
- Change table for the period: opening balance, acquisitions, write-offs, depreciation and final balance
- Separate depreciation and amortization in the table, as the explanatory note requests
- Snapshot of the competency saved at closing, so the report can be opened without scanning the history
- Table and reconciliation frozen inside the package delivered to the accountant
- Consolidation of the group's fixed assets, company by company, with eliminations column
- Asset sold between group companies with the margin eliminated from the consolidated asset
- Depreciation on the margin eliminated from profit or loss until the margin is realized
- Non-controlling interest highlighted, without assuming 100% by default
- What was left untreated appears written in the report, instead of becoming a silent difference
- Cross-referencing between the imported statement and the bank account entries
- From-to between bank account and ledger account
- Reconciliation suggestions generated every day by the balances job
- Suggestions never become conciliation on their own: someone checks and accepts
- Difference explained rather than hidden, with what remains on both sides
- History of reconciliations by period and by account
- Balance sheet and accounting statement generated from the ledger, not typed
- DFC using the indirect method, with operational, investment and financing activities
- DMPL with the movement of net equity in the year
- Difference between activities and cash variation shown, never hidden
- Consolidated by adding the branches, eliminating what is marked
- Open management statements by cost center, by class and by branch
- Period package and CSV export for the accountant
- Management income statement by period and by dimension
- Results broken down by cost center, class and branch
- Consolidated group with individual view of each branch
- Revenues, costs and expenses traceable to the launch and the document that originated them
- Reconciliation between the general ledger and receivable and payable balances
- CSV export for the accountant
- Calculation by tax regime based on notes issued in the period
- Base of calculation coming from NFS-e, with a drop in ledger revenue when there is no note
- Calculation memory saved with the origin of each value
- Draft SPED ECD, ECF and EFD-Contribuições files with the essential records, to complete and validate in the PVA
- Files ready for checking and importing into the official PVA
- Download and history of investigations and generated files
- Clear notice that validation, signature and transmission follow in the PVA
- Additions and exclusions posted in part A with the calculated calculation basis
- Part B with control of balances that cross competencies
- Quarterly calculation only in the month that closes the quarter
- Monthly estimate comparing the percentage of revenue with the suspension balance, with the lowest value
- Tax loss compensation limited to 30% of the base
- Second line of tax depreciation per asset, in months or per annual rate
- Difference between accounting and tax depreciation becoming addition or exclusion without typing
- Tax line without entry in the ledger: the bookkeeping remains corporate
- ECF M and N blocks filled from the applied LALUR
- Retentions captured from FreeEquipe RPA and sheet items
- Retention on service note taken, by nature of income
- Capture carried out before the investigation, to avoid investigation on a leaky basis
- Report of withholdings by jurisdiction, by beneficiary and by tax
- CSV export for counter software to assemble EFD-Reinf, DCTFWeb and DIRF
- Calendar of additional obligations by tax regime
- Responsible and deadline per obligation, with warning before expiry
- Filing marked with the receipt or protocol number
- Competency compliance history
- Automatic generation of monthly obligations by the tax job
- Shareholding by period, with separate voters and total, because they diverge when there is preference
- Method by entity: full, proportional, equity equivalence or non-consolidated consolidation
- The March calculation uses the participation in force in March: buying an additional 20% in November does not rewrite the past
- Non-controlling interest determined in the net equity of each subsidiary, and not apportionment of the total
- Loss is also attributed to the non-controller, and the value can be negative: zero inflates the controller's PL
- Elimination as entry with debit, credit account, value and reason, checked item by item
- Automatic deletion of accounts marked as intercompany transactions, using the declared counterpart
- Conference of reciprocal balances between companies, with the divergence listed instead of blocking the process
- Consolidation adjustment that lives only in the consolidated and never touches the subsidiary's ledger
- Consolidated closing with a six-step checklist, including the competence closed in each subsidiary
- Closing freezes the snapshot of hashed balances: the released demo will remain the same a year from now
- Reopening requires a reason and becomes republication, with the previous snapshot preserved
- Tax rules engine by tax regime (Simple, Presumed Profit, Real Profit)
- Automatic calculation of ISS, PIS, COFINS, IRPJ, CSLL and INSS
- Configuration of tax rates by municipality and CNAE
- Visual calendar of tax obligations with alerts and due dates
- Track tax payment slips (DAS, ISS, IRPJ) and their payment status
- Fiscal emissions audit trail
- Registration of certificates by body, with number, date of issue and validity
- Status derived from the date: current, due, expired or absent, without someone marking the status by hand
- PDF of the certificate attached and saved, with the attachment changing replacing the previous one
- Alert starting 30 days before expiration
- Positive certificate with negative effect registered as such
- Compliance panel with the status of each certificate
- Late payment fine and interest for SELIC accumulated between due date and payment
- Index table maintained on the platform, with import of the published series
- Month not yet disclosed repeats the last known one and is marked as estimated, with the months listed
- One percent increase only when payment falls in a month after the due date
- Calculation memory saved, showing index by index where the value came from
- The company's own index beating the global index, when the calculation requires
- Cross-referencing between notes issued, verification, guides paid and retentions collected
- Divergence of competence, unpaid tax due, late obligation, irregular certificate and unpaid withholding
- Scanning only closes what it itself checked, so that scanning August does not leave July as resolved
- Justification of the divergence that only remains valid as long as the value found does not change
- A finding ignored by company decision is not reopened in the next scan
- Compliance score from zero to one hundred, with the weight of each front explained
- Locking divergence locks the note range to attention, no matter how high the number gets
- Company that has never run the network starts halfway, not with a full score
- Automatic daily scanning, with note history over the months
- Simulation of revenue, payroll and expenses that are already in the system
- Simples Annex defined by the R factor, with the sheet divided by the revenue for the period
- Scenarios outside of Simples adding the employer's INSS on the payroll, which is the cost that surprises in the exchange
- Side-by-side comparison with the effective load of each regime
- Simulations saved with the assumptions used, to review the decision later
- Exportable result to take to the conversation with the accountant
- Parallel calculation of IBS, CBS and Selective Tax on notes for the period
- Configurable rates, already filled in with those of the test year and with the full model estimate
- Credit reported as a percentage of revenue, making it clear that it is a projection and not a calculation of inflows
- Comparison between the current load and the simulated load, competence by competence
- History of parallel calculations to monitor the transition from year to year
- Explicit warning that the number is a declared simulation, so that no one can collect it.
- Track by entity: period, launch, configuration, SPED and counter package
- Track by action: create, change, reverse, close, reopen and delete
- Detail of the event with before and after what was changed
- Author, date and origin recorded in each event
- Filter by competency, by user and by type of event
- Log with no edit or delete through the application
- Tax regime by company: Simples Nacional, Presumed Profit or Real Profit
- Simple Annex I to V, including Annex V with factor R
- How Real Profit is calculated: quarterly or monthly estimate
- Registered responsible accountant, with data going to SPED
- Standard accounts for cash, bank, revenue, tax and result
- Configurable accounting behavior per company
- Revenue deferral criteria: linear over the contract period or full in the month of the event
- Configuration by branch, respecting the group’s consolidated
- Competency package with reports frozen at the time of generation
- Token access link with expiration date
- CSV export and SPED ECD/ECF files generated in the tax module
- Balance sheet, ledger and journal exportable by period
- Mapping financial categories to ledger accounts
- Package history and downloaded exports
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