Expense Disaggregation Workpaper for ASU 2024-03 (DISE)
Builds the ASU 2024-03 tabular note: each relevant expense caption split into purchases of inventory, employee compensation, depreciation, intangible asset amortization and DD&A, with other items described qualitatively and the selling-expense amount and definition – every cell tied back to the income statement and the GL.
Tab structure
- Instructions
- Setup (with workpaper header) – plus ASU 2024-03 settings: early adoption, inventory basis (cost-incurred or expense-incurred), transition method; status by period end
- Summary & Tie-out
- Disaggregation – up to six expense captions × the 220-40-50-6(a)–(e) categories, termination benefits, cost-incurred inventory lines, named 50-21 / 50-22 items, other items and their qualitative description, current and comparative
- GL Mapping – each account mapped to a caption and natural category, with source type, tickmark and a mapping check
- Selling Expenses – total, captions containing them, the entity's definition and whether it changed
- Judgments
- Completeness & Controls
- Open Items
- Sign-offs & Refs
- Tickmarks
- Lists
Built on the common workpaper framework – see the templates overview.
Key checks and flags
- Categories plus other items equal the amount per income statement for every caption, and the GL mapping agrees
- Relevant-caption test: a caption made of a single category is flagged as not needing the table (220-40-50-12)
- Cross-checks: purchases + change in inventories vs the balance sheet; depreciation and amortization vs the PP&E and intangibles notes
- Other items need a qualitative description (220-40-50-30)
- Selling expenses every period; definition required in the annual period or when it changes (220-40-50-35, 50-36)
- Status reads Not yet effective (SAB 74 disclosure), Required – annual, or Required – annual and interim from the period end (ASU 2025-01 dates)
Who uses it
Preparer and reviewer of the new expense disaggregation note, working with FP&A, payroll and fixed-asset owners who supply the category data.
Primary sources
Previews
Rendered from the actual workbook with illustrative sample data ("Example Company, Inc.", period end December 31, 2026). Scroll sideways on small screens.
Disaggregation
Disaggregation tab: relevant captions by natural category, with other items and their qualitative description.
GL Mapping
GL Mapping tab: every account mapped to a caption and a category.