Within ContactsLaw, the profit and loss statement takes the form of a structured, hierarchical and interactive report. Accounts with sub-accounts can be expanded and collapsed to show/hide the component figures. Due to this, such accounts appear in bold typeface and show aggregated figures.

 

When the statement is printed, however, the hierarchy and interactivity is lost. For this reason, those accounts with (visible) sub-accounts show only raw figures. This allows the column totals to be calculated using Excel formulae.