How does Practical Amount and Theoretical amount updated in Budget.
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Planned Amount is your budget estimate.
Practical Amount is the sum of actual expenses or revenues - what has happened so far.
Theoretical Amount is what COULD/SHOULD have happened so far (if all of your transactions were spread evenly over the period of the budget) - is it the Planned Amount divided by the duration (start and end date) to show you the projected amount - if you have a budget of $500 per year, you would see the Theoretical Amount increase each month by $500/12.
https://www.odoo.com/documentation/user/10.0/accounting/others/adviser/budget.html
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Do you mean how to compare a budgeted amount for sales expenses vs your real or actual amount?
Yes, I want to see my expense account vs the budgetted amount