{
  "model": "bva",
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  "units": "USD",
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        "period": "ref:periods*"
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            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "feb26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "feb26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "feb26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "feb26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "feb26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "feb26"
          },
          "value": 326400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "feb26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "feb26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "feb26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "feb26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "feb26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "feb26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "mar26"
          },
          "value": 489600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "mar26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "mar26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "mar26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "mar26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "mar26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "mar26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "mar26"
          },
          "value": 326400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "mar26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "mar26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "mar26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "mar26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "mar26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "mar26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "apr26"
          },
          "value": 489600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "apr26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "apr26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "apr26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "apr26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "apr26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "apr26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "apr26"
          },
          "value": 326400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "apr26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "apr26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "apr26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "apr26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "apr26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "apr26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "may26"
          },
          "value": 489600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "may26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "may26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "may26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "may26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "may26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "may26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "may26"
          },
          "value": 326400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "may26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "may26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "may26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "may26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "may26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "may26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "jun26"
          },
          "value": 489600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "jun26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "jun26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "jun26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "jun26"
          },
          "value": -183600.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "jun26"
          },
          "value": -36720.0
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "jun26"
          },
          "value": -9792.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "revenue",
            "version": "budget",
            "period": "jun26"
          },
          "value": 326400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "salaries",
            "version": "budget",
            "period": "jun26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "cloud",
            "version": "budget",
            "period": "jun26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "budget",
            "period": "jun26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "salaries",
            "version": "budget",
            "period": "jun26"
          },
          "value": -122400.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "cloud",
            "version": "budget",
            "period": "jun26"
          },
          "value": -24480.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "travel",
            "version": "budget",
            "period": "jun26"
          },
          "value": -6528.0
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "variance",
            "period": "feb26"
          },
          "measure": "comment",
          "value": "Two trade shows moved from March into February."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "revenue",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Two enterprise renewals slipped to April; both signed in the first week."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "salaries",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Two AEs hired in February ahead of plan; ramp quota starts in Q2."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "cloud",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "On plan."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "travel",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "SKO travel booked late; the rest of the quarter is on plan."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "sales",
            "line": "total",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Timing: April revenue will absorb the March slip."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "revenue",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "No revenue budgeted for engineering."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "salaries",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "One open requisition unfilled; backfill starts in May."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "cloud",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "GPU cluster for the Q1 training run; one-off, approved by CTO."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "travel",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Conference travel for two engineers."
        },
        {
          "at": {
            "subsidiary": "us",
            "department": "engineering",
            "line": "total",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Cloud overage offset by the unfilled role."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "revenue",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "One mid-market deal lost to a competitor; pipeline covers Q2."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "salaries",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Commission accrual on the February over-attainment."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "cloud",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "On plan."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "travel",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Trade shows moved into February; March travel below plan."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "sales",
            "line": "total",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Revenue miss plus commission accrual; Q2 pipeline covers it."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "revenue",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "No revenue budgeted for engineering."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "salaries",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "On plan."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "cloud",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Data transfer for the EU region migration; recurs through May."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "travel",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "On plan."
        },
        {
          "at": {
            "subsidiary": "uk",
            "department": "engineering",
            "line": "total",
            "version": "variance",
            "period": "mar26"
          },
          "measure": "comment",
          "value": "Migration cloud costs; approved in the Q1 forecast."
        }
      ],
      "rules": [
        "value[version=actual]       = SUM(ledger.amount[subsidiary=@subsidiary, department=@department, account=@line])",
        "value[line=total]           = SUM(value[line != total])",
        "value[version=variance]     = value[version=actual] - value[version=budget]",
        "value[version=variance_pct] = IFERROR(value[version=variance] / ABS(value[version=budget]), BLANK)"
      ]
    }
  },
  "outputs": [
    {
      "pivot": "bva",
      "rows": [
        "subsidiary",
        "department",
        "line"
      ],
      "cols": [
        "version"
      ],
      "pages": {
        "period": "mar26"
      },
      "title": "Budget vs actual \u2014 March 2026",
      "decimals": 0
    },
    {
      "pivot": "bva",
      "rows": [
        "subsidiary",
        "department",
        "line"
      ],
      "cols": [
        "period"
      ],
      "pages": {
        "version": "variance"
      },
      "title": "Variance by month",
      "decimals": 0
    },
    {
      "pivot": "bva",
      "measure": "comment",
      "rows": [
        "subsidiary",
        "department",
        "line"
      ],
      "cols": [
        "period"
      ],
      "pages": {
        "version": "variance"
      },
      "title": "Manager commentary"
    }
  ],
  "dashboards": [
    {
      "id": "overview",
      "name": "Budget vs actual",
      "theme": "controller",
      "cards": [
        {
          "kind": "kpi",
          "pivot": "bva",
          "line": "revenue",
          "pages": {
            "version": "actual",
            "subsidiary": "us",
            "department": "sales"
          },
          "periods": [
            "feb26",
            "mar26"
          ],
          "title": "US sales revenue, March (actual)"
        },
        {
          "kind": "kpi",
          "pivot": "bva",
          "line": "revenue",
          "pages": {
            "version": "variance",
            "subsidiary": "us",
            "department": "sales"
          },
          "periods": [
            "feb26",
            "mar26"
          ],
          "title": "US sales revenue variance, March"
        },
        {
          "kind": "kpi",
          "pivot": "bva",
          "line": "total",
          "pages": {
            "version": "variance",
            "subsidiary": "us",
            "department": "sales"
          },
          "periods": [
            "feb26",
            "mar26"
          ],
          "title": "US sales net variance, March"
        },
        {
          "kind": "kpi",
          "pivot": "bva",
          "line": "total",
          "pages": {
            "version": "variance_pct",
            "subsidiary": "us",
            "department": "sales"
          },
          "periods": [
            "feb26",
            "mar26"
          ],
          "title": "US sales net variance %, March"
        },
        {
          "kind": "table",
          "pivot": "bva",
          "rows": [
            "subsidiary",
            "department",
            "line"
          ],
          "cols": [
            "version"
          ],
          "pages": {
            "period": "mar26"
          },
          "title": "March: actual, budget, variance and commentary (commentary editable)",
          "editable": true,
          "extra": [
            {
              "measure": "comment",
              "label": "Commentary",
              "pages": {
                "version": "variance"
              }
            }
          ]
        },
        {
          "kind": "chart",
          "type": "bar",
          "pivot": "bva",
          "rows": [
            "version"
          ],
          "cols": [
            "period"
          ],
          "pages": {
            "subsidiary": "us",
            "department": "sales",
            "line": "total"
          },
          "filters": {
            "version": [
              "actual",
              "budget"
            ]
          },
          "periods": [
            "jan26",
            "feb26",
            "mar26"
          ],
          "title": "US sales net: actual vs budget by month",
          "w": 6
        },
        {
          "kind": "chart",
          "type": "bar",
          "pivot": "bva",
          "rows": [
            "subsidiary"
          ],
          "cols": [
            "period"
          ],
          "pages": {
            "version": "variance",
            "department": "sales"
          },
          "filters": {
            "line": [
              "total"
            ]
          },
          "periods": [
            "jan26",
            "feb26",
            "mar26"
          ],
          "title": "Sales net variance by month",
          "w": 6
        },
        {
          "kind": "table",
          "pivot": "bva",
          "rows": [
            "subsidiary",
            "department",
            "line"
          ],
          "cols": [
            "period"
          ],
          "pages": {
            "version": "variance"
          },
          "periods": [
            "jan26",
            "feb26",
            "mar26"
          ],
          "title": "Variance by month (actual \u2212 budget)"
        }
      ]
    }
  ]
}