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CCH Software User Documentation

Balance Sheet Adjustments

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The individual trade summary found under Trading Income contains a pre-populated field called Balance sheet adjustments. This section provides an explanation of the origins of the data forming the Balance sheet adjustments.


The Balance Sheet Adjustments field is pre-populated with the sum total of the following fields which have been input separately into the software.

  • Provisions     
  • Bad debts  
  • Pension contributions     
  • Remuneration unpaid     
  • Finance leases     
  • IFA per accounts


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