---
url: >-
  /modelling-guides/creating-an-operational-expenditure-model/creating-the-account-dimension.md
description: The Account dimension is a cut-down Profit and Loss structure.
---

# Creating the Account Dimension

The Account dimension is a cut-down Profit and Loss structure.

```js
800 - Profit
	700 - Profit before Income Tax
		300 - Net Margin
			310 - Gross Margin
				320 - Revenue
				340 - Cost of Goods Sold
		500 - Operating Expenses
			510 - Salaries and Oncosts
			520 - Salaries
			525 - Bonus
			530 - Wages
			540 - Superannuation
			550 - Allowances
			560 - Employee Tax
		565 - Equipment
		570 - Supplies
		571 - Travel
			572 - Travel Domestic
			573 - Travel International
		575 - Rent
		580 - Utilities
		581 - Insurance
		585 - Telephone
		590 - Advertising
		595 - Depreciation
	850 - Income Tax
```

![Account Dimension](/operational-expenditure-model-figures/account-dimension.png)