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Elimination income statement balances not to zero

edited Jun 2, 2025 2:37PM in Ask A Guru 4 comments

Hi,

Running the period close checklist, all tasks are performed, including the calculation of the consolidated exchange rates and the elimination process.

In the income statement the total of the elimination subsidiary doesn't balance to zero.

The (simple) case:

Company A (base currency EUR) sells to Company B (base currency USD)

Journal is posted in USD

The elimination company doesn't balance to zero because the elimination amount of the Cost of Goods Sold is calculated based on the consolidated exchange rate in stead of the exchange rate.

From a controlling perspective this wasn't the result expected; there shouldn't be a result (profit) in the elimination company.

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