Allocation Guide

How Allocations Work

Konsolidat uses a driver-based allocation engine. The process:

1. Define a rule in allocation_rules.csv — specifies source account/cost center, driver type, and target account
2. Provide driver data in CSV seeds (e.g., allocation_drivers_headcount.csv) — values per cost center/period
3. dbt calculates — reads pool amount from trial balance, computes weights, distributes proportionally

Allocation Rules

Edit dbt_project/seeds/allocation_rules.csv or use the Allocation Rule doctype in Frappe Desk.

Field	Description	Example
allocation_rule_id	Unique rule ID	ALLOC_001
rule_name	Descriptive name	IT Cost Allocation
source_account	GL account to allocate from	7100
source_cost_center	Cost center holding the pool	IT
driver_type	Type of allocation driver	headcount
target_account	GL account to allocate to	7100
description	Free-text description	Allocate IT costs by headcount

Driver Data

Create CSV seeds with driver values per cost center and period:

data_area_id,cost_center,driver_value,fiscal_year,fiscal_period
USMF,SALES,45,2024,1
USMF,MARKETING,20,2024,1
USMF,OPERATIONS,85,2024,1

The engine normalizes driver values to weights (each / sum = weight).

Adding a New Allocation

1. Add a row to allocation_rules.csv
2. Create a new driver CSV (e.g., allocation_drivers_sqm.csv)
3. Update gold_allocation_results.sql to add a UNION ALL with the new rule
4. Run dbt seed && dbt build --select gold_allocation_results

Validation

The test assert_allocation_sums_to_pool.sql verifies that allocated amounts sum exactly to the source pool. If this test fails, check: - Driver weights sum to 1.0 - Source pool has data for the specified account/cost center - No rounding issues in decimal precision

Example

Rule: Allocate IT costs (account 7100, cost center IT) by headcount

Cost Center	Headcount	Weight	Pool = $175K	Allocated
SALES	45	0.257		$44,975
MARKETING	20	0.114		$19,950
OPERATIONS	85	0.486		$85,050
FINANCE	15	0.086		$15,050
HR	10	0.057		$9,975
Total	175	1.000	$175,000	$175,000