The accounts assigned to the Financial Statement Notes or Not Assigned nodes are not considered in calculating balance sheet or P&L results. They are listed in the Notes and Unassigned Accounts sections respectively in Balance Sheet/Income Statement.
The balance of the new account is added to the non-assigned section and is excluded from the calculation.
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When you create a financial statement version in SAP S/4HANA, you assign general ledger accounts to specific items in the hierarchy.
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Any account not assigned to a specific item in the financial statement version falls under the "Not Assigned" category.
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The "Not Assigned" section acts as a catch-all for accounts that haven't been specifically mapped to other sections in the financial statement.
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While these accounts might appear in the financial statement output, they are not included in the calculations for subtotals, including the net profit or loss.
Example: Imagine a new general ledger account for "Interest Income." If you forget to add it to the relevant section (likely "Revenues" or a similar category), the balance of this account will appear in the "Not Assigned" section. Consequently, the interest income won't be factored into the calculation of the net profit.
"The accounts assigned to the Financial Statement Notes or Not Assigned nodes are not considered in calculating balance sheet or P&L results. They are listed in the Notes and Unassigned Accounts sections respectively in Balance Sheet/Income Statement."
https://help.sap.com/docs/SAP_S4HANA_ON-PREMISE/651d8af3ea974ad1a4d74449122c620e/5952d7531a4d424de10000000a174cb4.html?version=2021.000
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