industry: retail
description: |
Sub-account expansions for multi-category retail / merchandising
operations. Mixes physical-store and e-commerce channel splits.
version: 1
expansions:
- parent_account: "4000" parent_name: "Product Revenue"
sub_accounts:
- { suffix: "10", name: "Apparel — Men", weight: 0.95 }
- { suffix: "20", name: "Apparel — Women", weight: 1.00 }
- { suffix: "30", name: "Apparel — Children", weight: 0.45 }
- { suffix: "50", name: "Footwear", weight: 0.70 }
- { suffix: "70", name: "Accessories", weight: 0.55 }
- { suffix: "85", name: "Home & Lifestyle", weight: 0.35 }
- parent_account: "4100" parent_name: "Service Revenue"
sub_accounts:
- { suffix: "10", name: "Alterations & Tailoring", weight: 0.55 }
- { suffix: "30", name: "Membership / Loyalty", weight: 0.80 }
- { suffix: "60", name: "Subscriptions", weight: 0.40 }
- parent_account: "4010" parent_name: "Sales Discounts"
sub_accounts:
- { suffix: "10", name: "Promotional Discounts", weight: 1.00 }
- { suffix: "30", name: "Loyalty Discounts", weight: 0.55 }
- { suffix: "60", name: "Markdown Allowances", weight: 0.70 }
- parent_account: "5000" parent_name: "Cost of Goods Sold"
sub_accounts:
- { suffix: "10", name: "Cost of Apparel", weight: 1.00 }
- { suffix: "30", name: "Cost of Footwear", weight: 0.70 }
- { suffix: "50", name: "Cost of Accessories", weight: 0.55 }
- { suffix: "70", name: "Cost of Home & Lifestyle", weight: 0.30 }
- { suffix: "90", name: "Inbound Freight & Duties", weight: 0.40 }
- parent_account: "1200" parent_name: "Inventory"
sub_accounts:
- { suffix: "10", name: "Apparel Inventory", weight: 1.00 }
- { suffix: "30", name: "Footwear Inventory", weight: 0.65 }
- { suffix: "50", name: "Accessories Inventory", weight: 0.45 }
- { suffix: "80", name: "In-Transit Inventory", weight: 0.35 }
- parent_account: "6500" parent_name: "Office Supplies"
sub_accounts:
- { suffix: "10", name: "Store Supplies", weight: 1.00 }
- { suffix: "30", name: "Packaging Materials", weight: 0.65 }
- { suffix: "50", name: "POS & IT Supplies", weight: 0.45 }
- { suffix: "70", name: "Cleaning & Maintenance", weight: 0.55 }
- parent_account: "6300" parent_name: "Rent Expense"
sub_accounts:
- { suffix: "10", name: "Store Rent", weight: 1.00 }
- { suffix: "30", name: "Warehouse / DC Rent", weight: 0.50 }
- { suffix: "60", name: "Office Rent", weight: 0.30 }