> 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/getting-started/altering-the-reporting-structure.md).
# Altering the reporting structure
After Smartbooks has structured your financial data into standard reports, you can fully customize that structure to match your organization’s needs.
Once the initial setup is complete, you can customize how your reports are structured in the **Financial Accounts** section, located under the **Business Model** tab.
In Smartbooks, we use a **hierarchical structure** to build the Profit & Loss, Balance Sheet, and Cash Flow statements. The **Financial Accounts** section is made up of your **general ledger accounts** and **subfolders**, where each subfolder represents a subtotal in your reports.
As shown below, lower-level accounts roll up into their parent folders. For example, the **Revenue** and **Cost of Revenue** folders are combined to calculate the **Gross Margin** subtotal.
The structure you see in your reports directly follows the structure defined in the Financial Accounts section. You can easily **reorganize** this structure by **dragging and dropping** subfolders or general ledger accounts into different locations. This allows you to create a reporting format that matches your organization’s specific needs.
If you want to **further subdivide an existing category**, you can add a new subfolder:
1. Click the **three dots** on the right side of the screen next to the category.
2. Select **Create Subfolder**
Your changes will immediately update the structure of your Profit & Loss, Balance Sheet, and Cash Flow reports.
