Records and local rule
Original agreed rule shares 1000 by confirmed driver units for A and B. A has measured 60; B’s measurement is missing, not zero. Both values are required before the ratio is formed. The complete cost evidence does not complete the allocation basis.
| Record | Value | State |
|---|---|---|
| Cost pool | 1000 | Confirmed |
| A driver | 60 | Measured |
| B driver | Unknown | Measurement missing |
Process the recorded case
- Confirm cost pool and agreed driver
- Check all included department measurements
- Hold the pool while a required measurement is unknown
- Resume proportional allocation on confirmed values
Treating the missing value as zero would wrongly assign all 1000 to A.
Check the outcome
What is allocated now and what remains held?
Show the worked answer
Allocated zero; all 1000 remains unallocated pending B’s confirmed measurement. B has no established zero share.