Budget values that are posted in the planning transaction must be written in the database format. Postings created as expenditure budget to FM account assignments with the item category 3 (expenditures) in planning must be written to the database with a minus sign before them. If you do not want this to be taken into consideration during plan data entry, you can use a formula definition for the plus/minus sign change in the planning layout. The procedure for using such a formula definition is described below.
For posting as revenue budget to FM account assignments with the item category 2 (revenues), you do not need a specific layout, as these postings are stored in the database with a plus sign.