> For the complete documentation index, see [llms.txt](https://smartbooks.gitbook.io/smartbooks-docs/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://smartbooks.gitbook.io/smartbooks-docs/welcome/quickstart/budgetting/altering-the-budgeting-structure.md).
# Altering the budgeting Structure
In this section, you’ll learn how to adjust the budgeting structure in Smartbooks and control how and where planning data is entered.
The **budgeting structure** in Smartbooks is managed in the **Financial Accounts** section. Here, you can define how your budgeting is organized and decide at which level you want to enter data manually or use calculated values.
In Smartbooks, **both subtotals (subfolders)** and **general ledger accounts** can be set as **planning levels**.
* Once a subfolder higher in the hierarchy is set as a planning level, using an **input**, **formula**, or **metric,** you can no longer plan on any of its lower-level items.
* If you set a subfolder to **aggregate children**, you retain the ability to adjust the planning source of its underlying subfolders or general ledger accounts individually.
All changes you make to the budgeting structure here are **automatically reflected in the manual input screens**, ensuring consistency across your planning workflow.
You can create and manage the budgeting structure for **both the Profit & Loss** and **Balance Sheet** in this way. Once the structure is set, proceed to the **Manual Input** screens to start building your budget.
💡 **Tip:** You can copy and paste entire rows directly from Excel or Google Sheets into Smartbooks.\
If the values don’t paste correctly, check the **number format** in your spreadsheet, switching the cells to **General** or **Unformatted** format usually resolves the issue.
