Actuals January to August come straight from the general ledger (744 entries, two entities, six departments); September to December are driven by the forecast drivers on the Drivers dashboard: revenue growth, cost of revenue as a share of revenue, headcount times loaded cost, and marketing and cloud as shares of revenue. The budget is the annual operating plan entered by account and month. Variance is outlook minus budget; a negative number on a cost line is spend above plan. Click any account on the Departments or Drivers dashboards to open the ledger entries behind it.