Account Classifications

The standard account mapping/classifications used in Fathom

Updated over a week ago

An important part of configuring a company in Fathom is correctly mapping each account in your company's chart of accounts to standard Fathom account classifications.

You can find out more about the mapping of accounts in 'Step 3: Chart of Accounts'. In most cases Fathom will perform this automatically, but if you are importing from Excel you will need the code for each classification.

The account classifications that underpin analysis in Fathom are:

Profit & Loss


Revenue (REV)
Income from normal business operations (excluding abnormal income and interest)


Variable COS (VCOS)
Variable costs that increase or decrease closely in proportion to revenue

Fixed COS  (FCOS)
Fixed costs that do not vary directly in proportion to revenue 

Depreciation (DEP)
Costs for which no cash was paid


Variable Expenses (VEXP)
Expenses that increase or decrease closely in proportion to revenue

Fixed Expenses (FEXP)
Expenses that do not vary directly in proportion to revenue

Depreciation & Amortisation (DA)
Expenses for which no cash was paid


Interest Income (IINC)
Interest from investments

Other Income (AINC)
Abnormal income (ie. FX gains, rental income, profit from the sale of fixed assets)


Interest Expenses (IEXP)
Payments for borrowings (for short term and long term debt)

Tax Expenses (TEXP)
Profits paid to the taxation authorities

Dividends (DIV)
Profits paid to the shareholders

Adjustments (ADJ)
Other adjustments to retained earnings

Other Expenses (OEXP)
Miscellaneous expenses

Balance Sheet


Cash & Equivalents (CASH)
Cash and liquid investments which can easily be converted into cash 

Accounts Receivable (AR)
Amounts due from customers for products and services provided on credit 

Inventory (INV)
Raw materials and finished goods 

Work in Progress (WIP)
Goods and/or services that are works in process

Other Current Assets (OCA)
All other short-term assets (ie. prepayments)


Fixed Assets (FA)
The value of fixed assets (ie land, buildings, plant and equip) less accum. depreciation

Intangible Assets (IA)
Assets which do not have a physcial presence (ie goodwill, patents, licenses)

Investments & Other NCA (ONCA)
All other long-term assets (ie. shares in associated companies)


Short Term Debt (STD)
Includes overdrafts and interest bearing debt which is due within one year 

Accounts Payable (AP)
Amounts owed to suppliers for products and services purchased on credit 

Tax Liability (TL)
Income tax that must be paid within one year 

Other Current Liabilities (OCL)
All other short-term liabilities (including accruals and other tax liabilities) 


Long Term Debt (LTD)
Interest bearing long-term loans (more than one year) 

Deferred Taxes (DTAX)
Future income taxes 

Other Non-Current Liabilities (ONCL)
All other long-term liabilities


Retained Earnings (RE)
Amounts retained by the company 

Current Earnings (CE)
Current year profits retained by the company 

Other Equity (OEQ)
All other forms of equity (ie share capital, capital reserves, minorities

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