PnL Rollup

Purpose

Produce a reporting-ready PnL dataset where amounts are available at all GL hierarchy levels, not just leaf accounts. This model centralizes hierarchical aggregation logic so downstream consumers do not need to reimplement it.

Business Logic

• Start from atomic PnL entries at the lowest GL account level
• Use the GL account hierarchy to identify parent–child relationships
• Recursively propagate amounts from child accounts to all parent accounts
• Aggregate amounts per:
  • Period
  • GL account (leaf and parent)
  • Value Type

Output Contract

Definitions

Column	Description
period	Monthly reporting period. Links to periods semantic contract
date	Monthly reporting period represented as YYYY-MM-DD with convention to first day of the month. Links to periods semantic contract
gl_id	GL Account identifier. Links to GL Accounts semantic contract
gl_account	GL Account name at any hierarchy level. Links to GL Accounts semantic contract
value_type_id	Value Type identifier. Links to Value Type semantic contract
type	Value Type name. Links to Value Type semantic contract
amount	Aggregated amount including all child accounts

Sample & Implementation

Dependencies

• Facts: PnL
• Semantic Layers: GL Accounts