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• Cost of Goods/Services: The source amount is distributed allocated to the account of Expense type which selected account of the Expense type by Item. For in the Cost of Services GL Account for Allocation field. If the account is not selected, the source amount is allocated to the Production Costs accounts. For example, methods of this type can be used to allocate indirect and overhead costs (including work in progress) to finished goods in specific proportion calculated based on the source base data, such as production volumes of particular items or direct costs of these items in the current period to be closed.
• Profit and Loss (почему не To the The Financial Result GL Account??): Allocation is performed to the selected account of the Income type (from the Profit or Loss section of COA) by Business Activity, that is updates the Profit and Loss Account / Business Activity records. For example, methods of this type can be used to allocate specific expenses not assigned to any business activity (such as the sales office rent) in proportion of resulting gross profits in business activities, or in proportion of costs of goods sold within each business activity, and so forth.

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For more details, see The Bases for Allocations. If the Production module is enabled in your application, you can easily create allocation methods of the Cost of Goods/Services type based on the available predefined data sources.

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Allocation Settings

Using the Accounting > See also > Cost Allocation Settings form, you can specify particular GL accounts (more precisely, records structured as GL Account / Department / Entity) to be used as source of amounts for allocation and which allocation methods should be used for these sources. You can use the predefined allocation settings, edit them, or define new settings. If there are more than one settings for the same GL account or account section, the latest settings will be used.

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This stage is included if the Allocate Costs option is selected. During this stage, only allocation sources with the Cost of Goods/Services method type will be processed. The predefined allocation settings are used to first allocate the oamounts amounts from source accounts in the Work in Progress section to production costsof COA to the Production Costs GL accounts; then, the expenses from the following COA sections are allocated:

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• PL Revenue
• PL Cost Of Goods Sold (Inventories)
• PL Cost Of Goods Sold (Fixed Assets)
• PL Cost Of Goods Sold (Intangible Assets)
• PL Cost Of Goods Sold (Employees)
• PL Cost Of Goods Sold (Other)
• PL Selling Expenses
• PL Administrative Expenses (Employees)
• PL Administrative Expenses (Fixed Assets)
• PL Administrative Expenses (Intangible Assets)
• PL Administrative Expenses (Other)
• PL Other Operating Expense
• PL Finance Costs
• PL Non-Operating Expense
• PL Current Tax Expense

The data of these source accounts is structured as follows: GL Account / Department / Business Activity / Expense item / Amount.

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• PL Revenue
• PL Other Operating Income
• PL Finance Income
• PL Non-Operating Income

The data of these source accounts is structured as follows: GL Account / Department / Business Activity / Income item / Amount.

If source account's records have some non-empty Business ActivitiesActivity, the records with the same Business Activities should Activity should be excluded from the base data that will be used for proportion calculation.

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