> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/frequently-asked-questions/importing-figures/why-cant-i-add-client-specific-financial-statement-line-items.md).

# Why can't I add client-specific financial statement line items?

Question: Why can't I manually add financial statement line items?

Financial statement line items cannot be added to Engyon because behind all line items there are procedures in a library. The financial statement line items are derived from the financial statement models decree. When creating audits, you can choose from the categorical or functional model; depending on that, the standard financial statement line items are present in the audit.

You can add subcategories (general ledger account groups), such as for different revenue streams. This can be done when creating the audit and then via <kbd>Settings</kbd> → <kbd>Financial statement line items</kbd>. You can link general ledger accounts, risks, and procedures to these subcategories. Renaming or deleting is no longer possible if the subcategory is already linked to a process or risk. See [importing the trial balance](/engyon/en/how-to-guides/importing-figures/ingesting-trial-balance.md) and [training module 5, loading figures section.](/engyon/en/training/training-english/module-5-importing-financial-data-scoping-and-materiality.md#importing-financial-data)

A subcategory does not appear as its own row in <kbd>Scope</kbd>.