The example illustrates the following case when changing a budget structure:

The budget objects have been defined in the budget structure and the all of the budget has already been distributed within the hierarchy down to these budget objects. You want to define a new budget object which is between two existing budget objects within the hierarchy. The complete budget already allocated is to be distributed downwards again.

The budget from budget object C1/A is distributed to budget object C1.1/A.1 since C1.1/A.1 is directly below C1/A in the hierarchy.

Since the budget cannot automatically be redistributed when the budget structure is changed, new budget object C1/A.1 does not have any budget and C1.1/A.1 has the budget from C1/A as before.

When reconstructing the distributed values, the system takes the new budget object into consideration. The program adapts the distributed values to the new budget structure as follows:

C1.1/A.1 now has its budget from C1/A.1 since C1.1/A.1 is directly below C1/A.1 in the hierarchy. By running the program, the distributed values and distributable values for C1/A.1 and C1/A have also been changed although the budget values have remained the same. C1/A.1 now has a negative distributable value since C1/A.1 has "distributed" budget to C1.1/A.1 which C1/A.1 does not yet have. C1/A has a positive distributable value since C1/A has not distributed any budget to C1/A.1.

By adjusting the budget manually, new budget object C1/A.1 receives budget. C1/A.1 must receive as much budget as C1/A.1 has distributed down to S1.1/A.1 per the distributed value reconstruction, meaning 200. The system then automatically adapts the distributed values and the distributable values for C1/A.1 and C1/A when you save the budget allocation.

After the budget has been manually adjusted, the budget is again distributed to the lowest level (C1.1/A.1) in the hierarchy. This way the distributable value for C1.1/A.1 is 200, for C1/A.1 and C1/A it is 0.