When customizing financial reports using NetSuite's Financial Report Builder, sections are fundamental organizational blocks. Each section you create is a distinct grouping that can be configured with its own header row to label the section and a summary row to provide subtotals for the data within it. Furthermore, these sections are highly flexible; they are not restricted to a single account type. You can create a custom section and populate it with various accounts of different types (e.g., grouping specific cash, accounts receivable, and inventory accounts) to meet specific reporting requirements.

A. custom sections are restricted to one account type: This is incorrect. A key feature of custom sections is the ability to group accounts from multiple different account types together for specialized reporting.

B. formula rows calculate from the row immediately above: This is incorrect. Formula rows in the Financial Report Builder can reference any other row in the report layout, allowing for complex calculations like (Row A + Row B) / Row C.

1. Oracle NetSuite Help Center. (2023). Adding and Editing Sections in the Financial Report Builder. SuiteAnswers

ID: 10062.

This document states

"Each section can have its own header row and summary row." This directly supports option C. It also details the process of creating sections and adding account rows

which implicitly supports the flexibility of including multiple account types

thus supporting option D and refuting A.

2. Oracle NetSuite Help Center. (2023). Adding and Editing Rows in the Financial Report Builder. SuiteAnswers

ID: 10063.

Under the "Formula Rows" subsection

it explains that formulas are created by referencing other rows using their assigned letters (e.g.

A

B

C). This confirms that calculations are not limited to the immediately preceding row

directly refuting option B.

3. Oracle NetSuite Help Center. (2023). Financial Report Builder Interface. SuiteAnswers

ID: 9928.

This guide describes the layout of the Financial Report Builder

noting that the layout is composed of sections. It details how to add "Header/Summary" rows to these sections and how to add "Data Rows" by selecting specific accounts

which can be of various types. This supports both C and D.