The program is configured to allow views of the data at several levels. * Accounts - Kmymoney uses the term Account to represent assets and liabilities. * Institutions - Institutions is an optional field, but if used, data associated with an institution such as a bank, a broker, a credit card can be viewed easily. Use of Institutions also allows a grouping of accounts. * Payees - The program accumulates a list of payees. Clicking on the "Payee" view, the user can drill down to transactions associated with a specific payee. * Categories - Categories is a common feature of accounting software. In KMyMoney, Categories and sub-categories are used to classify expense and income entries. * Sub-categories - Categories and sub-categories allow transactional data to be rolled up i