Department, Class, and Location are core classification segments in Oracle NetSuite used for granular financial reporting. These classifications are applied directly to Transaction (C) lines to segment general ledger impact. They are also set on Item (B) records to classify revenue and cost of goods sold, and on Employee (D) records to classify payroll expenses and other employee-related costs. These three record types represent the most fundamental and direct application of these classifications for financial analysis and reporting.

A. Customers: While customer records can be assigned a default Department, Class, and Location, this primarily serves to auto-populate these fields on new transactions, rather than being a direct classification of the customer entity itself for segmented reporting.

1. Oracle NetSuite Help Center

SuiteAnswers (ID: 9913): "Classifications in NetSuite". This document outlines the purpose of classifications (Departments

Classes

Locations) and states

"You can associate departments

classes

and locations with records and transactions. For example

you can associate records for employees

and items with classifications... These classifications then appear by default on transactions." This highlights the direct association with Items and Employees.

2. Oracle NetSuite Help Center

SuiteAnswers (ID: 10092): "Transaction Line-Level Classifications". This article details how classifications are applied at the line level on transactions like invoices or vendor bills

confirming that Transactions are a primary record type for classification.

3. Oracle NetSuite Help Center

SuiteAnswers (ID: 8498): "Setting Accounting Preferences on Item Records". This guide shows that Department

Class

and Location can be set directly on the item record itself

typically under the "Accounting" subtab

to drive reporting for that item's financial activity.

4. Oracle NetSuite Help Center

SuiteAnswers (ID: 9941): "Entering Employee Information". This document describes the Employee record form

which includes a "Classification" subtab where a default Department

Class

and Location are assigned to the employee for payroll and expense reporting purposes.