---
title: "Controllable Profit and Loss Mapping Guide"
slug: "controllable-profit-and-loss-mapping-guide"
description: "P&L mapping guide linking Sales, Comps, Prime Cost, Labor, and Operating Expenses to R365 transaction types."
updated: 2026-08-21T19:36:28Z
published: 2026-08-21T19:36:28Z
canonical: "docs.restaurant365.com/controllable-profit-and-loss-mapping-guide"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://docs.restaurant365.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Controllable Profit and Loss Mapping Guide

The Profit and Loss, or Income Statement, compares all of the income from your Restaurant Organization against the expenses you enter for each Location. This comparison shows your net profit.

Within this report, some expenses are controllable. This means your Organization controls how it spends that money.

The Profit and Loss example below breaks down the Sales and Operating/Controllable Expenses. It also links each category to its corresponding training articles.

![A screenshot of a computer screen Description automatically generated](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/controllable-profit-and-loss-mapping-guide-image-0t04ebm4.png)

| **Sales** [Daily Sales (Sales Accounts)](/doc/docs/sales-accounts-overview) > [!NOTE] > Learn more about [troubleshooting POS-to-GL Sales Account mapping](/doc/docs/troubleshoot-pos-to-gl-sales-account-mapping-errors) for help resolving a specific sales account mapping error. [Accounts Receivable](/doc/docs/accounts-receivable) |
| --- |
| **Comps & Discounts** [Daily Sales (Payment Type)](/doc/docs/payment-type-accounts) |
| **Prime Cost** [AP Invoicing](/doc/docs/ap-invoices-overview-security) [Bank Expenses](/doc/docs/bank-expense) [Item Transactions](/doc/docs/purchase-orders-overview-security) [Item Transfers](/doc/docs/item-transfers-mobile) [Inventory Counts](/doc/docs/inventory-counts-overview-security) [Commissary Orders](/doc/docs/commissary-commissary-orders) |
| **Labor Cost** [Daily Sales (Payroll Estimate)](/doc/docs/est-act-payroll-journal-entries) [Payroll journal entry](/doc/docs/payroll-journal-entries) |
| **Operating (Controllable) Expense** [AP Invoicing](/doc/docs/ap-invoices-overview-security) [Bank Expenses](/doc/docs/bank-expense) [Journal Entry](/doc/docs/journal-entries) |

Journal entry (JE) Record posted to the General Ledger to document financial activity.