Just to expand on this a bit.

If your DOS specification contains a "^^" line, then this is changed into a static set of rows when the specification is converted. You would be better advised to change the individual row into one row with a ".Range" command, and then make the financial statement a .SmartSheet by right mouse clicking on cell A1 and selecting "Make SmartSheet".

If you create a financial statement from scratch by dragging and dropping off the account group tree, you will see that this is what the financial reporter does.

For examples of how this works, open the Ledger Sample Data and load the various template specifications we provide.