I'm trying to create a database to store values for Profit & Loss statements and I'm wondering what the best way to structure this would be. Specifically, amounts that are are equated from other numbers such as: operating income = gross income - operating expenses, and also operating expenses = wages + rent.
Should there be a field for each value, even if it is a result of an equation, or should I only keep the non-equated values, and equate the others when querying or pulling the data into a report?
In the former I would have to more fields and there's potential for the summed numbers to be entered incorrectly, the latter seems like it would have a complex structure, and would need complex queries. Keep in mind that the P&L statement I'm actually working with has many more accounts and summed accounts.
Is there a best practice for this, or place to get more info on this? I really appreciate the help