3
.. i18n: pair: chart of accounts; analytic
7
pair: chart of accounts; analytic
9
.. i18n: To each enterprise [its] own analytic chart
10
.. i18n: ===========================================
13
To each enterprise [its] own analytic chart
14
===========================================
16
.. i18n: To illustrate analytic accounts clearly, you'll follow three use cases, each in one of three
17
.. i18n: different types of company:
20
To illustrate analytic accounts clearly, you'll follow three use cases, each in one of three
21
different types of company:
23
.. i18n: #. An industrial manufacturing enterprise.
25
.. i18n: #. A law firm.
27
.. i18n: #. An IT services company.
30
#. An industrial manufacturing enterprise.
34
#. An IT services company.
36
.. i18n: Case 1: an industrial manufacturing enterprise
37
.. i18n: ----------------------------------------------
40
Case 1: an industrial manufacturing enterprise
41
----------------------------------------------
43
.. i18n: In industry, you'll often find analytic charts of accounts structured into the departments and
44
.. i18n: products that the company itself is built on.
47
In industry, you'll often find analytic charts of accounts structured into the departments and
48
products that the company itself is built on.
50
.. i18n: So the objective is to examine the costs, sales and margins by department and by product. The first
51
.. i18n: level of the structure comprises the different departments and the lower levels represent the
52
.. i18n: product ranges that the company makes and sells.
55
So the objective is to examine the costs, sales and margins by department and by product. The first
56
level of the structure comprises the different departments and the lower levels represent the
57
product ranges that the company makes and sells.
59
.. i18n: .. note:: Analytic chart of accounts for an industrial manufacturing company
61
.. i18n: #. Marketing Department
63
.. i18n: #. Commercial Department
65
.. i18n: #. Administration Department
67
.. i18n: #. Production
69
.. i18n: * Product Range 1
73
.. i18n: * Product Range 2
76
.. note:: Analytic chart of accounts for an industrial manufacturing company
78
#. Marketing Department
80
#. Commercial Department
82
#. Administration Department
93
.. i18n: pair: cost; allocation
97
pair: cost; allocation
99
.. i18n: In daily use it's useful to mark the analytic account on each purchase invoice. The analytic account
100
.. i18n: is the one to which the costs of that purchase should be allocated. When the invoice is approved it
101
.. i18n: will automatically generate the entries for both the general and the corresponding analytic
102
.. i18n: accounts. So, for each entry on the general accounts there's at least one analytic entry that
103
.. i18n: allocates costs to the department that incurred them.
106
In daily use it's useful to mark the analytic account on each purchase invoice. The analytic account
107
is the one to which the costs of that purchase should be allocated. When the invoice is approved it
108
will automatically generate the entries for both the general and the corresponding analytic
109
accounts. So, for each entry on the general accounts there's at least one analytic entry that
110
allocates costs to the department that incurred them.
112
.. i18n: Here's a possible breakdown of some general accounting entries for the example above, allocated to
113
.. i18n: various analytic accounts:
116
Here's a possible breakdown of some general accounting entries for the example above, allocated to
117
various analytic accounts:
119
.. i18n: .. csv-table:: Breakdown of general and analytic accounting entries (Case 1)
120
.. i18n: :header: "General accounts","","","","","Analytic accounts",""
121
.. i18n: :widths: 10,5,5,5,2,10,8
123
.. i18n: "Title","Account","Debit","Credit","","Account","Value"
124
.. i18n: "Purchase of Raw Material","600","1500","","","Production / Range 1","1 500"
125
.. i18n: "Subcontractors","602","450","","","Production / Range 2","-450"
126
.. i18n: "Credit Note for defective materials","600","","200","","Production / Range 1","200"
127
.. i18n: "Transport charges","613","450","","","Production / Range 1","-450"
128
.. i18n: "Staff costs","6201","10000","","","Marketing","-2 000"
129
.. i18n: "","","","","","Commercial","-3 000"
130
.. i18n: "","","","","","Administrative","-1 000"
131
.. i18n: "","","","","","Production / Range 1","-2 000"
132
.. i18n: "","","","","","Production / Range 2"," 2 000"
133
.. i18n: "PR ","614","450","","","Marketing"," 450 "
136
.. csv-table:: Breakdown of general and analytic accounting entries (Case 1)
137
:header: "General accounts","","","","","Analytic accounts",""
138
:widths: 10,5,5,5,2,10,8
140
"Title","Account","Debit","Credit","","Account","Value"
141
"Purchase of Raw Material","600","1500","","","Production / Range 1","1 500"
142
"Subcontractors","602","450","","","Production / Range 2","-450"
143
"Credit Note for defective materials","600","","200","","Production / Range 1","200"
144
"Transport charges","613","450","","","Production / Range 1","-450"
145
"Staff costs","6201","10000","","","Marketing","-2 000"
146
"","","","","","Commercial","-3 000"
147
"","","","","","Administrative","-1 000"
148
"","","","","","Production / Range 1","-2 000"
149
"","","","","","Production / Range 2"," 2 000"
150
"PR ","614","450","","","Marketing"," 450 "
152
.. i18n: The analytic representation by department enables you to investigate the costs allocated to each
153
.. i18n: department in the company.
156
The analytic representation by department enables you to investigate the costs allocated to each
157
department in the company.
159
.. i18n: So the analytic chart of accounts shows the distribution of the company's costs using the example
163
So the analytic chart of accounts shows the distribution of the company's costs using the example
166
.. i18n: .. csv-table:: Analytic chart of accounts (Case 1)
167
.. i18n: :header: "Account","Total"
168
.. i18n: :widths: 10, 5
170
.. i18n: "Marketing Department","-2 450 "
171
.. i18n: "Commercial Department","-3 000 "
172
.. i18n: "Administration Department","-1 000 "
173
.. i18n: "Production","-6 200 "
174
.. i18n: "Product Range 1","-3 750"
175
.. i18n: "Product Range 2","-2 450"
178
.. csv-table:: Analytic chart of accounts (Case 1)
179
:header: "Account","Total"
182
"Marketing Department","-2 450 "
183
"Commercial Department","-3 000 "
184
"Administration Department","-1 000 "
185
"Production","-6 200 "
186
"Product Range 1","-3 750"
187
"Product Range 2","-2 450"
189
.. i18n: In this example of a hierarchical structure in Open ERP you can analyze not only the costs of each
190
.. i18n: product range but also the costs of the whole of production. The balance of a summary account (
191
.. i18n: *Production* ) is the sum of the balances of the child accounts.
194
In this example of a hierarchical structure in Open ERP you can analyze not only the costs of each
195
product range but also the costs of the whole of production. The balance of a summary account (
196
*Production* ) is the sum of the balances of the child accounts.
198
.. i18n: A report that relates both general accounts and analytic accounts enables you to get a breakdown of
199
.. i18n: costs within a given department. An analysis of the Production / Product Range 1 department is shown
200
.. i18n: in this table:
203
A report that relates both general accounts and analytic accounts enables you to get a breakdown of
204
costs within a given department. An analysis of the Production / Product Range 1 department is shown
207
.. i18n: .. csv-table:: Report merging both general and analytic accounts for a department (Case 1)
208
.. i18n: :header: "Production / Product Range 1",""
209
.. i18n: :widths: 10,5
211
.. i18n: "General Account","Amount"
212
.. i18n: "600 – Raw Materials"," 1 300"
213
.. i18n: "613 – Transport charges","- 450"
214
.. i18n: "6201 – Staff costs","-2 000"
215
.. i18n: "Total","-3 750"
218
.. csv-table:: Report merging both general and analytic accounts for a department (Case 1)
219
:header: "Production / Product Range 1",""
222
"General Account","Amount"
223
"600 – Raw Materials"," 1 300"
224
"613 – Transport charges","- 450"
225
"6201 – Staff costs","-2 000"
228
.. i18n: The examples above are based on a breakdown of the costs of the company. Analytic allocations can be
229
.. i18n: just as effective for sales. That gives you the profitability (sales - costs) of different
230
.. i18n: departments.
233
The examples above are based on a breakdown of the costs of the company. Analytic allocations can be
234
just as effective for sales. That gives you the profitability (sales - costs) of different
237
.. i18n: .. note:: Representation by unique product range
239
.. i18n: This analytic representation by department and by product range is usually used by trading
240
.. i18n: companies and industries.
242
.. i18n: A variant of this is not to break it down by sales and marketing departments but to assign each
243
.. i18n: cost to its corresponding product range.
244
.. i18n: This will give you an analysis of the profitability of each product range.
246
.. i18n: Choosing one over the other depends on how you look at your marketing effort.
247
.. i18n: Is it a global cost allocated in some general way or does each product range have responsibility
248
.. i18n: for its own marketing costs?
251
.. note:: Representation by unique product range
253
This analytic representation by department and by product range is usually used by trading
254
companies and industries.
256
A variant of this is not to break it down by sales and marketing departments but to assign each
257
cost to its corresponding product range.
258
This will give you an analysis of the profitability of each product range.
260
Choosing one over the other depends on how you look at your marketing effort.
261
Is it a global cost allocated in some general way or does each product range have responsibility
262
for its own marketing costs?
264
.. i18n: Case 2: a law firm
265
.. i18n: ------------------
271
.. i18n: Law firms generally adopt management by case where each case represents a current client file. All
272
.. i18n: of the expenses and products are then attached to a given file.
275
Law firms generally adopt management by case where each case represents a current client file. All
276
of the expenses and products are then attached to a given file.
278
.. i18n: A principal preoccupation of law firms is the invoicing of hours worked and the profitability by
279
.. i18n: case and by employee.
282
A principal preoccupation of law firms is the invoicing of hours worked and the profitability by
283
case and by employee.
285
.. i18n: Mechanisms used for encoding the hours worked will be covered in detail in the following chapter, :ref:`ch-hr`.
286
.. i18n: Like most system processes, hours worked are integrated into the analytic accounting. Every time an
287
.. i18n: employee enters a timesheet for a number of hours, that automatically generates analytic accounts
288
.. i18n: corresponding to the cost of those hours in the case concerned. The hourly charge is a function of
289
.. i18n: the employee's salary.
292
Mechanisms used for encoding the hours worked will be covered in detail in the following chapter, :ref:`ch-hr`.
293
Like most system processes, hours worked are integrated into the analytic accounting. Every time an
294
employee enters a timesheet for a number of hours, that automatically generates analytic accounts
295
corresponding to the cost of those hours in the case concerned. The hourly charge is a function of
296
the employee's salary.
299
.. i18n: single: absences
305
.. i18n: So a law firm will opt for an analytic representation which reflects the management of the time that
306
.. i18n: employees work on the different client cases.
309
So a law firm will opt for an analytic representation which reflects the management of the time that
310
employees work on the different client cases.
312
.. i18n: .. note:: *Example Representation of an analytic chart of accounts for a law firm*
316
.. i18n: * Paid Absences
318
.. i18n: * Unpaid Absences
320
.. i18n: #. Internal Projects
322
.. i18n: * Administrative
326
.. i18n: #. Client cases
339
.. note:: *Example Representation of an analytic chart of accounts for a law firm*
365
.. i18n: All expenses and sales are then attached to a case. This gives the profitability of each case and,
366
.. i18n: at a consolidated level, of each client.
369
All expenses and sales are then attached to a case. This gives the profitability of each case and,
370
at a consolidated level, of each client.
372
.. i18n: Billing for the different cases is a bit unusual. The cases don't match any entry on the general
373
.. i18n: account and nor do they come from purchase or sale invoices. They're represented by the various
374
.. i18n: analytic operations and don't have exact counterparts in the general accounts. They're calculated on
375
.. i18n: the basis of the hourly cost per employee. These entries are automatically created on billing
379
Billing for the different cases is a bit unusual. The cases don't match any entry on the general
380
account and nor do they come from purchase or sale invoices. They're represented by the various
381
analytic operations and don't have exact counterparts in the general accounts. They're calculated on
382
the basis of the hourly cost per employee. These entries are automatically created on billing
385
.. i18n: At the end of the month when you pay salaries and benefits, you integrate them into the general
386
.. i18n: accounts but not in the analytic accounts, because they've already been accounted for in billing
387
.. i18n: each account. A report that relates data from the analytic and general accounts then lets you
388
.. i18n: compare the totals, so you can readjust your estimates of hourly cost per employee depending on the
389
.. i18n: time actually worked.
392
At the end of the month when you pay salaries and benefits, you integrate them into the general
393
accounts but not in the analytic accounts, because they've already been accounted for in billing
394
each account. A report that relates data from the analytic and general accounts then lets you
395
compare the totals, so you can readjust your estimates of hourly cost per employee depending on the
396
time actually worked.
398
.. i18n: The following table gives an example of different analytic entries that you can find for your
399
.. i18n: analytic account:
402
The following table gives an example of different analytic entries that you can find for your
405
.. i18n: .. csv-table:: Analytic entries for the account chart (Case 2)
406
.. i18n: :header: "Title","Account","Amount","","General Account","Debit","Credit"
407
.. i18n: :widths: 15, 10, 8 ,2,15 ,8,8
409
.. i18n: "Study the file (1 h)","Case 1.1","-15","","","",""
410
.. i18n: "Search for information (3 h)","Case 1.1","-45","","","",""
411
.. i18n: "Consultation (4 h)","Case 2.1","-60","","","",""
412
.. i18n: "Service charges","Case 1.1","280","","705 – Billing services","","280"
413
.. i18n: "Stationery purchase","Administrative","-42","","601 – Furniture purchase","42",""
414
.. i18n: "Fuel Cost -Client trip","Case 1.1","-35","","613 – Transports","35",""
415
.. i18n: "Staff salaries","","","","6201 – Salaries","","3 000"
418
.. csv-table:: Analytic entries for the account chart (Case 2)
419
:header: "Title","Account","Amount","","General Account","Debit","Credit"
420
:widths: 15, 10, 8 ,2,15 ,8,8
422
"Study the file (1 h)","Case 1.1","-15","","","",""
423
"Search for information (3 h)","Case 1.1","-45","","","",""
424
"Consultation (4 h)","Case 2.1","-60","","","",""
425
"Service charges","Case 1.1","280","","705 – Billing services","","280"
426
"Stationery purchase","Administrative","-42","","601 – Furniture purchase","42",""
427
"Fuel Cost -Client trip","Case 1.1","-35","","613 – Transports","35",""
428
"Staff salaries","","","","6201 – Salaries","","3 000"
430
.. i18n: You'll see that it allows you to make a detailed study of the profitability of different
431
.. i18n: transactions. In this example the cost of Case 1.1 is 95.00 (the sum of the analytic costs of
432
.. i18n: studying the files, searching for information and service charges), but has been invoiced for
433
.. i18n: 280.00, which gives you a gross profit of 185.00.
436
You'll see that it allows you to make a detailed study of the profitability of different
437
transactions. In this example the cost of Case 1.1 is 95.00 (the sum of the analytic costs of
438
studying the files, searching for information and service charges), but has been invoiced for
439
280.00, which gives you a gross profit of 185.00.
441
.. i18n: But an interest in analytical accounts isn't limited to a simple analysis of the profitability of
442
.. i18n: different cases.
445
But an interest in analytical accounts isn't limited to a simple analysis of the profitability of
448
.. i18n: This same data can be used for automatic recharging of the services to the client at the end of the
449
.. i18n: month. To invoice clients just take the analytic costs in that month and apply a selling price
450
.. i18n: factor to generate the invoice. Invoicing mechanisms for this are explained in greater detail in
451
.. i18n: :ref:`ch-services`. If the client requires details of the services used on the case, you can then print the
452
.. i18n: service entries in the analytic account for this case.
455
This same data can be used for automatic recharging of the services to the client at the end of the
456
month. To invoice clients just take the analytic costs in that month and apply a selling price
457
factor to generate the invoice. Invoicing mechanisms for this are explained in greater detail in
458
:ref:`ch-services`. If the client requires details of the services used on the case, you can then print the
459
service entries in the analytic account for this case.
461
.. i18n: .. tip:: Invoicing analytic costs
463
.. i18n: Most software that manages billing enables you to recharge for hours worked.
464
.. i18n: In Open ERP these services are automatically represented by analytic costs.
465
.. i18n: But many other Open ERP documents can also generate analytic costs, such as credit notes and
466
.. i18n: purchases of goods.
468
.. i18n: So when you invoice the client at the end of the month it's possible for you to include all the
469
.. i18n: analytic costs,
470
.. i18n: not just the hours worked. So, for example you can easily recharge the whole cost of your journeys
471
.. i18n: to the client.
474
.. tip:: Invoicing analytic costs
476
Most software that manages billing enables you to recharge for hours worked.
477
In Open ERP these services are automatically represented by analytic costs.
478
But many other Open ERP documents can also generate analytic costs, such as credit notes and
481
So when you invoice the client at the end of the month it's possible for you to include all the
483
not just the hours worked. So, for example you can easily recharge the whole cost of your journeys
486
.. i18n: Case 3 : An IT Services Company
487
.. i18n: -------------------------------
490
Case 3 : An IT Services Company
491
-------------------------------
493
.. i18n: Most IT services companies face the following problems:
496
Most IT services companies face the following problems:
498
.. i18n: * project planning,
500
.. i18n: * invoicing, profitability and financial follow-up of projects,
502
.. i18n: * managing support contracts.
507
* invoicing, profitability and financial follow-up of projects,
509
* managing support contracts.
511
.. i18n: To deal with these problems you'd use an analytic chart of accounts structured by project and by
512
.. i18n: contract. A representation of that is given in the following example.
515
To deal with these problems you'd use an analytic chart of accounts structured by project and by
516
contract. A representation of that is given in the following example.
518
.. i18n: .. note:: *Example Analytic representation of a chart of accounts for an IT Services company*
520
.. i18n: #. Internal Projects
522
.. i18n: * Administrative and Commercial
524
.. i18n: * Research and Development
526
.. i18n: #. Client Projects
530
.. i18n: * Project 1.1
532
.. i18n: * Project 1.2
536
.. i18n: * Project 2.1
538
.. i18n: * Project 2.2
540
.. i18n: #. Support Contracts – 20h
542
.. i18n: * Customer X
544
.. i18n: * Customer Y
547
.. note:: *Example Analytic representation of a chart of accounts for an IT Services company*
551
* Administrative and Commercial
553
* Research and Development
569
#. Support Contracts – 20h
575
.. i18n: The management of services, expenditures and sales is similar to that presented above for lawyers.
576
.. i18n: Invoicing and the study of profitability are also similar.
579
The management of services, expenditures and sales is similar to that presented above for lawyers.
580
Invoicing and the study of profitability are also similar.
582
.. i18n: But now look at support contracts. These contracts are usually limited to a prepaid number of hours.
583
.. i18n: Each service posted in the analytic accounts shows the remaining available hours of support. For the
584
.. i18n: management of support contracts you'd use the quantities and not the amounts in the analytic
588
But now look at support contracts. These contracts are usually limited to a prepaid number of hours.
589
Each service posted in the analytic accounts shows the remaining available hours of support. For the
590
management of support contracts you'd use the quantities and not the amounts in the analytic
593
.. i18n: In Open ERP each analytic line lists the number of units sold or used, as well as what you'd
594
.. i18n: usually find there – the amount in currency units (USD or GBP, or whatever other choice you make).
595
.. i18n: So you can sum the quantities sold and used on each analytic account to determine whether any hours
596
.. i18n: of the support contract remain.
599
In Open ERP each analytic line lists the number of units sold or used, as well as what you'd
600
usually find there – the amount in currency units (USD or GBP, or whatever other choice you make).
601
So you can sum the quantities sold and used on each analytic account to determine whether any hours
602
of the support contract remain.
605
.. i18n: pair: cost; allocation
609
pair: cost; allocation
611
.. i18n: To differentiate services from other costs in the analytic account you use the concept of the
612
.. i18n: analytic journal. Analytic entries are then allocated into the different journals:
615
To differentiate services from other costs in the analytic account you use the concept of the
616
analytic journal. Analytic entries are then allocated into the different journals:
618
.. i18n: * service journal,
620
.. i18n: * expense journal,
622
.. i18n: * sales journal,
624
.. i18n: * purchase journal.
635
.. i18n: So to obtain the detailed breakdown of a support contract you only have to look at the service
636
.. i18n: journal for the analytic account corresponding to the contract in question.
639
So to obtain the detailed breakdown of a support contract you only have to look at the service
640
journal for the analytic account corresponding to the contract in question.
642
.. i18n: Finally, the analytic account can be used to forecast future needs. For example, monthly planning of
643
.. i18n: staff on different projects can be seen as an analytic budget limited to the service journal.
644
.. i18n: Accounting entries are expressed in quantities (such as number of hours, and numbers of products)
645
.. i18n: and in amounts in units of currency (USD or GBP perhaps).
648
Finally, the analytic account can be used to forecast future needs. For example, monthly planning of
649
staff on different projects can be seen as an analytic budget limited to the service journal.
650
Accounting entries are expressed in quantities (such as number of hours, and numbers of products)
651
and in amounts in units of currency (USD or GBP perhaps).
653
.. i18n: So you can set up planning on the basis just of quantities. Analyzing the analytic budget enables
654
.. i18n: you to compare the budget (that is, your plan) to the services actually carried out by month end.
657
So you can set up planning on the basis just of quantities. Analyzing the analytic budget enables
658
you to compare the budget (that is, your plan) to the services actually carried out by month end.
660
.. i18n: .. tip:: Cash Budgets
662
.. i18n: Problems of cash management are amongst the main difficulties encountered by small growing
664
.. i18n: It's really difficult to predict the amount of cash that will be available when a company is young
665
.. i18n: and rapidly growing.
667
.. i18n: If the company adopts management by case, then staff planning can be represented on the analytic
668
.. i18n: accounts report, as you have seen.
670
.. i18n: But since you know your selling price for each of the different projects,
671
.. i18n: you can see that it's easy to use the plan in the analytic accounts
672
.. i18n: to more precisely forecast the amounts that you'll invoice in the coming months.
675
.. tip:: Cash Budgets
677
Problems of cash management are amongst the main difficulties encountered by small growing
679
It's really difficult to predict the amount of cash that will be available when a company is young
682
If the company adopts management by case, then staff planning can be represented on the analytic
683
accounts report, as you have seen.
685
But since you know your selling price for each of the different projects,
686
you can see that it's easy to use the plan in the analytic accounts
687
to more precisely forecast the amounts that you'll invoice in the coming months.
689
.. i18n: .. Copyright © Open Object Press. All rights reserved.
692
.. Copyright © Open Object Press. All rights reserved.
694
.. i18n: .. You may take electronic copy of this publication and distribute it if you don't
695
.. i18n: .. change the content. You can also print a copy to be read by yourself only.
698
.. You may take electronic copy of this publication and distribute it if you don't
699
.. change the content. You can also print a copy to be read by yourself only.
701
.. i18n: .. We have contracts with different publishers in different countries to sell and
702
.. i18n: .. distribute paper or electronic based versions of this book (translated or not)
703
.. i18n: .. in bookstores. This helps to distribute and promote the OpenERP product. It
704
.. i18n: .. also helps us to create incentives to pay contributors and authors using author
705
.. i18n: .. rights of these sales.
708
.. We have contracts with different publishers in different countries to sell and
709
.. distribute paper or electronic based versions of this book (translated or not)
710
.. in bookstores. This helps to distribute and promote the OpenERP product. It
711
.. also helps us to create incentives to pay contributors and authors using author
712
.. rights of these sales.
714
.. i18n: .. Due to this, grants to translate, modify or sell this book are strictly
715
.. i18n: .. forbidden, unless Tiny SPRL (representing Open Object Press) gives you a
716
.. i18n: .. written authorisation for this.
719
.. Due to this, grants to translate, modify or sell this book are strictly
720
.. forbidden, unless Tiny SPRL (representing Open Object Press) gives you a
721
.. written authorisation for this.
723
.. i18n: .. Many of the designations used by manufacturers and suppliers to distinguish their
724
.. i18n: .. products are claimed as trademarks. Where those designations appear in this book,
725
.. i18n: .. and Open Object Press was aware of a trademark claim, the designations have been
726
.. i18n: .. printed in initial capitals.
729
.. Many of the designations used by manufacturers and suppliers to distinguish their
730
.. products are claimed as trademarks. Where those designations appear in this book,
731
.. and Open Object Press was aware of a trademark claim, the designations have been
732
.. printed in initial capitals.
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.. i18n: .. While every precaution has been taken in the preparation of this book, the publisher
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.. i18n: .. and the authors assume no responsibility for errors or omissions, or for damages
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.. i18n: .. resulting from the use of the information contained herein.
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.. While every precaution has been taken in the preparation of this book, the publisher
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.. and the authors assume no responsibility for errors or omissions, or for damages
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.. resulting from the use of the information contained herein.
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.. i18n: .. Published by Open Object Press, Grand Rosière, Belgium
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.. Published by Open Object Press, Grand Rosière, Belgium
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i18n/ru/source/book/4/4_10_Accounts/4_10_Accounts_analytic_chart.rst
