Well, of course the most important thing is that the Balance Sheet balances!

It was never intended that the drag&drop functionality of the financial reporter would lead to a finished statement. We always expected that some adjustments might have to be made to individual cell formulas.

The Drag&Drop is really to save the entry of 100's of similar formulas onto the financial statement. Balance Sheets almost always need some amount of editing. P&L's sometimes work with very few edits.