> 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/how-to-guides/importing-figures/ingesting-elimination-records.md).

# Importing elimination administration

If the client records elimination entries in a separate administration and a trial balance is available for it, you can ingest it in two ways.

### Ingesting as a consolidation sheet

Use this method when the trial balance contains RGS coding.

1. Upload the trial balance in the file request `consolidation sheet`.
2. Open the trial balance in Engyon, click on the play icon (<i class="fa-play">:play:</i>) and choose `Ingest financial statements`. See [Ingesting consolidation sheet](/engyon/en/how-to-guides/importing-figures/ingesting-consolidation-sheet.md).
3. Ingest only the column with RGS codes and the figures as an elimination column.

When no RGS is available, have the column with naming fall under `Financial statement line items`. The naming of the line items must exactly match the items in Engyon.

* Advantage: the lines are processed in Engyon as elimination. They reappear in the scoping screen and in lead schedules on the elimination column or line, among others.
* Disadvantage: you cannot make adjustments to the elimination general ledger accounts.

### Ingesting in a separate entity (trial balance)

1. Create a separate entity in the client, for example with the name `elimination records`.
2. Place that entity in a separate audit unit, for example with the name `elimination`.
3. Ingest the trial balance of the elimination records on that entity. See [Ingesting trial balance](/engyon/en/how-to-guides/importing-figures/ingesting-trial-balance.md).

That audit unit then reappears as a separate column in the scoping document.

* Advantage: you ingest general ledger accounts, so you can map these and make adjustments to them.
* Disadvantage: the software does not recognize this entity as elimination. In the scoping screen and in lead schedules, among others, the figures do not reappear on the elimination column or line. When the elimination column is scoped in, the [minimal substantive procedures for line items without risk (Standard 330.18)](https://engyon.gitbook.io/engyon/en/how-to-guides/importing-figures/pages/T4KTHAKYsRMVABzQhfkp#minimal-procedures-for-line-items-without-risk-standard-330.18) are also planned. You may need to delete or adjust those afterwards.