In the Financial Report Builder, every financial section that you add or modify automatically contains (and therefore can be edited as needed) its own Header row and Summary row. NetSuite also allows a single section to include any mix of account types you specify; you are not limited to one account type per section, enabling flexible groupings such as “Sales & COGS” or “Deferred Revenue & Liabilities.”

A. Custom sections are not limited to one account type; multiple types can be assigned.

B. Formula rows can reference any named row (header, detail, or summary), not just the row immediately above.

1. Oracle NetSuite Help Center

“Creating Custom Financial Statement Sections

” paragraph 3: “A custom section can contain multiple account types …” (2024.1 edition).

2. Oracle NetSuite Help Center

“Financial Report Builder – Section Structure

” paragraph 2: “Each section includes its own Header row and Summary row that you can edit or rename.”

3. Oracle NetSuite Help Center

“Using Formula Rows

” paragraph 4: “Formula rows reference any row code defined in the report

not solely the preceding row.”