Chart of Accounts Policy

Chart of Accounts Policy


This policy establishes GitLab’s guidelines regarding the structure, responsibilities and requirements underlying the chart of accounts (COA).


This policy establishes formal responsibilities and accountabilities for how GitLab handles requests for new, modified or closed data elements on the COA. The Controller is responsible for all aspects of financial accounting and reporting, and governs the COA. All requests for new or modified (including closure/deactivation) COA segments, hierarchies, and configuration attributes are subject to approval by the Finance team.

Changes to the COA

All requests for new or modified accounts must be submitted to the Accounting Manager for review and approval through a request using the Finance issue tracker.

There are other stakeholders associated with the COA that may influence certain business decisions or financial system configurations. The Controller and Accounting Manager will include selected stakeholders in the related procedures and processes when and if appropriate. Potential stakeholders include, but may not be limited to:

The general ledger attributes subject to this policy will be defined by the Controller based upon factors including but not limited to:

Once an amendment to the COA has been approved, the Accounting Manager will ensure the necessary changes are implemented by updating and then closing the issue.


The COA is maintained in NetSuite. Changes to the COA can only be made by the Controller and/or Accounting Manager.