---
title: "CoA Company"
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/coacompany
language: en
last_updated: 2026-05-28
---
# CoA Company

## Overview

The balance sheet structure maintained in the [CoA Group](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/coagroups.md) area essentially serves as the basis for the B/S comparison of all created companies. In the **CoA Company** workspace, this structure can be individually extended for single companies:

- In the **CoA Company** workspace, the structure from the **CoA Group** workspace is displayed.
- It is not possible to delete or edit existing balance sheet positions. However, it is possible to extend each lowest balance sheet position by adding a single-level breakdown. These new, **unit-specific** balance sheet positions must always be assigned to a superior group balance sheet position.

## Navigation

The **CoA Company** workspace belongs to the function area **Master Data** and is, for example, displayed as follows:

'CoA Company' workspace

## Creating and Administrating Balance Sheet Positions

Click **Create** to add a new balance sheet position. The input mask is then displayed as follows:

Creating balance sheet position

These details must be stored for each balance sheet position that represents an **input position**. Input positions are subordinate to superior account positions. For example, technical plants and machinery are entered as input positions under the superior account position **Property plant and equipment**.

With the exception of **Account ID** and **Superior account position**, enter the Information in the input mask as described in [CoA Group](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/coagroups.md) in the section _Creating and Maintaining Balance Sheet Position_. Please specify the following for **Account ID** and **Superior account position**:

| Option | Description |
|---------|---------|
| Account ID | An individual account ID must be assigned for each balance sheet position. The account ID can no longer be edited afterwards and is also no longer available after the balance sheet position is deleted. The name of the balance sheet position is not entered in this field. This only takes place after the creation in a subsequently displayed table area on the right side. |
| Superior account position | Only the lowest hierarchy level of the balance sheet structure from the **CoA Group** workspace can be selected as a superior account position; in other words, adjustments are limited to a single-level breakdown. The selection list contains only balance sheet positions that meet this criterion. |

## Mapping

If balance sheet positions that were created in the prior period are deleted in the current period, a **mapping** can be used to ensure that the correct change in deferred tax is determined for each balance sheet position for reporting purposes. For this purpose, non existing balance sheet items from the previous period are assigned to a current balance sheet item.

To do this, click on Mapping in the Balance Sheet Company workspace. For more information about the general range of functions, see [CoA Group](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/coagroups.md) in the _Additional Functions_ section. In the mapping function in the **CoA Company** workspace, you can also assign company-specific accounts that were included in the previous period and have been deleted in the current period to a current balance sheet item.