The transient layer is used for postings for internal use only, and should be separate from legal accounting. Certain transactions can, for example, require approval by management before being officially posted. Accounting transactions can be registered in transient layers and then transferred to official layers. Reporting can be applied to combinations of layers to produce a complete record of transaction records. A limited number of transactions can be posted to the transient layer:

The transient layer is optional. Transactions posted to this layer have no impact on GL, and can be modified or deleted. You can also define custom transient layers, which behave in the same way as the system-defined transient layer.

All templates for journal entries, recurring entries, and invoices are stored in the transient layer. It is recommended to keep the templates separate from transient postings by storing them in a separate custom transient layer. Otherwise, the templates could accidentally be moved with other postings during a layer transfer.

The management layer is used for management accounts. Types of posting suitable for the management layer include accruals, stock valuation, elimination postings for consolidation, auditing adjustments, or for IFRS- and GAAP-specific requirements.

The management layer is also optional, and you can define custom management layers, which behave in the same way as the system-defined layer.

The official layer is mandatory and system-defined. All official postings are posted to the official layer, and cannot be deleted or transferred to another layer.

The official layer is used for statutory postings; for example, fiscal stock valuation or fiscal depreciation.