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Why don't my Detail budgets roll up to my Master budget?
defined so that accounts in your lower level detail budgets roll up into the same summary accounts as the detail accounts in your controlling master budget. A common misconception is that the detail budgets somehow roll up to the master budget by definition, this is not true. You must actually budget to a detail account in the master budget, this then serves as the controlling amount for the detail budgets. Master/Detail budgets are used in the budgeting process to control
Authority and identify budgets that exceed control limits. They are not intended for reporting purposes.
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