> ## Documentation Index > Fetch the complete documentation index at: https://docs.fyvel.io/llms.txt > Use this file to discover all available pages before exploring further. # Reporting structure > Build your own report logic for the P&L and balance sheet The reporting structure defines how your accounts are grouped for management reporting. Instead of the standard tax layout, you build a structure that reflects how your company works. Reporting structure in Fyvel with a left column for sections and a right column for assigned and unassigned accounts ### Layout The reporting structure is split into two areas: * **Profit and loss (P\&L)** — income and expense accounts * **Balance sheet** — asset and liability accounts Switch between them with the tabs. ### Manage reporting sections #### Create sections Create sections such as "Revenue", "Personnel costs", "Marketing", "IT infrastructure", or "Other operating expenses". Each section has an internal name and a display name. #### Change the order The order of the sections determines how they appear in reports and on the dashboard. Move sections up or down with the arrow buttons. #### Delete sections Sections you no longer need can be deleted. Assigned accounts are marked as unassigned again. ### Assign accounts The page is split into two columns: **Left column: reporting sections** — all sections of the active tab (P\&L or balance sheet). Select a section to see its accounts. **Right column, top: assigned accounts** — every account assigned to the selected section. Click an account to remove it (it is then marked as unassigned). **Right column, bottom: unassigned accounts** — every account of the active account type (P\&L or balance sheet) that is not assigned to a section yet. Click an account to assign it to the selected section. ### Warnings A badge in the sidebar appears when accounts are not assigned to a reporting section yet. Review these regularly so your reports are complete. ### Tip Start with a coarse structure (for example 5–10 sections) and refine it later. You can change the structure at any time. Existing mappings stay in place. *** This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.