Profit & loss per unit: reading the monthly report

The columns

Rent — the month's rent invoiced (or received; see below). Extras — water, electricity, recharges, items sold, billed repairs. Direct costs — expenses recorded against this unit. Share of general — this unit's portion of every general expense, by the place's split rule, with the working one click away. Net — income minus both kinds of cost.

Patterns worth recognising

A negative vacant unit is the cost of vacancy made visible; add it up across the year and you know what a week's faster turnover is worth. A unit that is negative one month and normal the next had a repair; check whether it was billed. A unit that is always lower than its neighbours is either cheaper rent, higher area share, or a recurring direct cost worth looking at. A large one-off negative is usually a capital item; mark it capital and it moves to its own line.

Cash or accrual

Set in Settings › Money. Accrual: income is invoices dated in the month, whether or not paid — shows what the building earned. Cash: income is payments received in the month — shows what actually arrived. Most owners read accrual and most accountants want cash for tax; the report can show both side by side. Cash vs accrual goes deeper.

Year and trend

Switch the period to a quarter or a year; every column sums. The trend view plots each unit's net over twelve months, which is where you see the slow leaks — the unit whose extras never cover its water, the floor whose share of lights is out of proportion.