How does “Journals and the calculation sheet” work on the Year-End Journals page?

For each company and kind the accepted rows become one adjustment journal dated the year end and one reversal dated the day after, built from the reversing rows only — never by negating the adjustment. Both are pushed to Xero as draft manual journals and never posted from here. Each journal has a calculation sheet: the method for its kind, the workings per invoice line with the formula in numbers and a link to the invoice in Xero, every manual entry with its basis, per-account subtotals, the lines considered and not adjusted, and the journal as posted. The sheet is attached to the journal in Xero after Xero confirms the push; Attach sheets back-fills journals posted without one, and the Audit File treats a posted journal with no sheet as a finding. Where: Year-End Journals (/accounts/year-end-journals).