sily use two- or three-digit series numbers while the large organization will require three-, four-, or even five-digit account numbers. The same is true for department and location numbers. The key point is to architect the system SO that it is expandable and scalable beyond foreseeable growth, while at the same time keeping memory, storage, and pro- cessing complexity reasonable. In addition to the chart of accounts, most modern computer-based accounting systems include, and won't operate properly without, unique departmental identification and location information. For example, the payroll part of the accounting system needs to know which department to allocate payroll expense to, in addition to knowing which employees reside in cities and states with payroll and income taxes. 12 BUDGETING AND FINANCIAL PLANNING The combination of account and subaccount identification, depart- ment name and number, and location name and number are the basis for communications expenses and capital investment in our mythical organization's budgeting and financial planning examples and prac- tices. TYPICAL COMMUNICATIONS ACCOUNTING PRACTICE The concocted examples that follow in this chapter are purposely constructed in an attempt to be representative of mid-size and large company entities with several hundred to tens of thousands of em- ployees operating or doing business in tens, hundreds, or thousands of locations. Many of the characteristics could serve as a template for many media companies in the broadcast industry directly, or others who sell equipment and provide services to them. These examples are intended to be specific to communications expenses and assets across a wide range of organizational entities and types, based on accounting and financial planning practices. Table 12-2 is an illustration created with fictional (but order of mag- nitude accurate) data to show an example of departmental expense summary for a mythical entity. Each department or cost center in the entity will have its own expense summary. If the de