Shared Cost Allocation
How shared cost-of-goods pools are allocated into derived financial views.
Shared cost allocation
Some cost-of-goods events are borne by a node but not tied to any single offering. These pool at node level as general cost of goods. Shared cost allocation is the rule for spreading that pool across the node's offerings when a view wants per-offering numbers. It is a derived calculation: it changes how a view is computed, never the underlying Ledger Events.
How It Works
A node may carry an optional shared cost allocation policy that names one
algorithm. proportional-to-revenue (the default) splits the pool by each
offering's share of node offering revenue; proportional-to-headcount splits
it by an allocation-headcount input; equal-split divides it evenly across
active offerings; and weighted splits it by explicit weights that must sum to
exactly 10,000 basis points. If no policy is set, allocation falls back to
proportional-to-revenue. The split is recomputed for the selected period and
never written back into the events.
Statements
These statements fix the shared-cost-allocation contract:
- Shared cost allocation is a derived calculation.
- Shared cost allocation preserves Ledger Events.
- CA-PLMGMT can configure the financial governance basis.
- A Node can have a shared cost allocation policy.
- Shared cost allocation algorithms include proportional-to-revenue, proportional-to-headcount, equal-split, and weighted allocation.
- Weighted allocation uses a ten thousand basis point total.
- The default shared cost allocation policy is proportional-to-revenue.
Why It Matters
Allocation is what lets a shared cost pool show up in per-offering P&L without inventing offering-level facts that were never recorded. Because allocation is configuration policy rather than ledger truth, changing the policy re-derives the view while the events stay exactly as written and the node-level total is unaffected.