Profit and loss by month

1-- core.fortnox.profit_and_loss_by_month
2-- Income statement by month (resultaträkning per månad), at account level with the BAS
3-- report line alongside so it can be rolled up to the statutory layout in BI.
4--
5-- Grain: one row per financial year x month x account, income statement accounts only
6-- (BAS 3000-8989).
7-- Currency: SEK.
8-- Sign: `amount` is credit positive, the way an income statement reads: revenue is
9-- positive, costs are negative, and SUM(amount) over all lines is the result for the
10-- period. `debit` and `credit` are kept for audit.
11--
12-- Excluded: 8990-8999, the year-end transfer of the result to equity. Including it
13-- would make the closing month of every year sum to zero. Summed over a month or year,
14-- this model gives the result before that transfer, which is what Fortnox's
15-- Resultaträkning report shows.
16
17SELECT
18    financial_year_id,
19    financial_year_start,
20    transaction_month                       AS month,
21    report_line,
22    report_line_sort_order,
23    account_number,
24    account_name,
25    SUM(debit)                              AS debit,
26    SUM(credit)                             AS credit,
27    SUM(amount_credit_positive)             AS amount,
28    COUNT(*)                                AS voucher_rows
29FROM {{core.fortnox.general_ledger}}
30WHERE statement = 'income_statement'
31GROUP BY 1, 2, 3, 4, 5, 6, 7