If you are creating a budget for use in Financial Report Writer, two COA Elements are available: Report Analysis Code and SubTotal.

You can now specify a top level at which to link the budget to a report analysis code. You can add as many levels of analysis code or subtotals as you need for your budget. In this example, there are three levels of analysis code because there are three levels in the budget structure: R&D Finance (cost center), Country (entity code), and cost (GL category).