Records and local rule
Original cost package totals 1200, including 300 already assigned directly to A. Remaining common pool uses agreed A/B driver 60/40. The direct 300 stays with A; only the remaining 900 is shared. All values and this rule are synthetic.
| Component | Amount | Treatment |
|---|---|---|
| Direct A cost | 300 | Retain with A |
| Remaining common pool | 900 | Share 60/40 |
| Original total | 1200 | Must reconcile once |
Process the recorded case
- Identify already direct-assigned components
- Remove them from the shared pool
- Allocate only the residual pool
- Add direct and shared portions per department
A vague pool label is insufficient; link each excluded direct component to the original cost evidence.
Check the outcome
What final internal amounts belong to A and B?
Show the worked answer
A=300+900×0.6=840; B=900×0.4=360. Total 840+360=1200, preserving the original cost once.