The system only includes the amounts on the receivers that were also posted in the previous periods using the same cumulative assessment.
Example of Cumulative Processing
This example uses the allocation type
Assessment.The sender amounts and receiver tracing factors for all periods are usually added together during cumulative processing. This provides the amount to be assessed for each receiver. The posted amounts on each receiver are subtracted from this amount. The difference is then posted to the receiver in the current period.
The system only includes the amounts on the receivers that were also posted in the previous periods using the same cumulative assessment.
In this example, the costs of cost center A are assessed fully to cost centers B and C. The tracing factors for the assessment are statistical key figures. The statistical key figures are determined from the meter readings, which experience strong fluctuations in the individual periods.
Cumulative Assessment
$100 is posted to cost center A in the each of the months January and February. Based on the meter readings, $100 was assessed in both months to cost center B. $2,000 is posted to cost center A in March. Based on the meter readings, according to allocation by period, the $2,000 should be assessed fully to cost center C. However, seen across the entire period, this assessment would not be true to source.
When cumulative processing is used, the amounts posted to cost center A from January to March and the receiver tracing factors for cost centers B and C (statistical key figures in this case) are added.
This provides the following result: From January to March, a total of 2,200 USD was posted to cost center A. The total of the statistical key figures on B and C is 200 each. Assessment is calculated for the cumulative sender amounts and cumulative statistical key figures. According to this, 1,100 USD should be assessed to each of cost centers B and C.
However, cost center B was already debited for a total of 200 USD in January and February. Therefore, 900 USD are posted to cost center B in March. Cost center C was not debited until now in January and February. Therefore, the entire amount of 1,100 USD is posted to cost center C in March.