Thread: topside entry

Hello everyone,
I am basically new to this site and accounting. I have a quick question:
What does the term topside entry mean in the following context? Thank you so much in advance.

Corporate will consolidate all entities both SAP and in Excel format including *topside and elimination entries*.

Any transactions being recorded in consolidation such as eliminations of intercompany sales gets done *topside*.

Topside in general means not in the general ledger detail / done at a higher level. Sometimes has a negative connotation as they can used to manipulate results as the "topside" nature puts it outside of most organizations internal controls. Sometimes used to record/adjust entries that were made earlier but new data dictates a change before releasing statements. Also a way of keeping certain information private in an organization as the Controller/CFO maintains control of data not available to others (i.e. size of bonus/legal/tax/bad debt accruals/reserves).