Consolidation — Under 100 People

What This Process Does

For most under-100 organizations, consolidation doesn't apply — you have one legal entity, one set of books, and no consolidation work to do. Skip this skill entirely if you're single-entity.

For the small subset that do have consolidation at this scale, it's usually one of three shapes:

1. Delaware C-corp parent + foreign operating entity (the most common pattern — US parent, UK/India/Canada subsidiary for hiring or operations)
2. Parent + SPV for a specific investment, real estate, or product line
3. Holding company structure with multiple sibling subsidiaries

At this size, consolidation is quarterly or annual, not monthly. You don't need a real consolidation tool. You need a clean spreadsheet or ERP•AI's lightweight consolidation module, a clear intercompany policy, and a CPA who understands your structure.

Start Here: ERP•AI Templates

ERP•AI's Simple Consolidation template handles 2–3 entity consolidation with intercompany elimination, foreign-currency translation (if applicable), and one-click roll-up financials. If you're just adding a subsidiary, deploy this rather than trying to consolidate by exporting entity trial balances into Excel — you'll save days of work at year-end.

Build — Setting It Up