PnL Pivot

Purpose

Provide a reporting-friendly PnL view where values are pivoted by value type (Actuals vs Budget) and enriched with variance metrics.

This model simplifies consumption in reports and dashboards by removing the need for pivoting and variance calculations downstream.

Business Logic

• Start from the fully enriched PnL dataset
• Pivot PnL amounts by value type:
  • Actuals (value_type_id = 1)
  • Budget (value_type_id = 2). If you have data in references for other plan types you might alter it to compare to other plan.
• Produce one row per:
  • Period
  • GL account
• Compute variance metrics:
  • Variance = Actuals − Budget
  • Variance % = Variance ÷ Budget
• Protect against division by zero in percentage calculations
• Output is ordered by period and GL account for predictable reporting

Output Contract

Definitions

Column	Description
period	Monthly reporting period
date	Reporting period date (first day of month)
gl_id	GL Account identifier
gl_account	GL Account name
actuals	Actual reported amount
plan	Planned amount
variance	Difference between actuals and budget
variance_pct	Variance expressed as a percentage of budget

Sample & Implementation

Dependencies

This transformation depends on an intermediate reference that combines base rollups and derived metrics.

{{config(materialized='ephemeral')}}

select * from {{ ref('pnl_rollup') }}
UNION ALL
select * from {{ ref('pnl_metrics') }}