> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ai-gust.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Profit and loss definition

> How the standard profit and loss statement is built.

<Note>This page is a draft. The list below shows what it will cover.</Note>

## To cover

* Structure and lines of the standard definition
* How accounts and labels map to lines
* Contribution margin: what it is and why you need it
* Fixed vs variable costs
* Changing fixed/variable on account level and its effect on the report