Example 2: Segment Reversal and Segment Rebook

The costs on cost center A are distributed to cost centers B and C. The tracing factors for the distribution are meter readings, which are read each month and recorded as statistical key figures.

In the months January through March, the costs of cost center A were distributed equally on cost centers B and C. In April, you realize that the meter readings have been read incorrectly. The distribution should have been 3/4 to cost center B and 1/4 to cost center C.

The change to the distribution should be retrospectively valid for the periods already closed.

In the months January through March, $100 was distributed on each of the cost centers A, B and C.

Segment reversal:

In April, the system reversed in the segment the distributions from cost center A to cost centers B and C, which were carried out in the months January through March.

Cost center A is debited with 3x$100 = $300.

Cost centers B and C are each credited with 3x$50 = $150.

Segment rebook:

In April, the system executes again the distributions in the segment from cost center A to cost centers B and C, based on the modified statistical key figures for the months January through March.

Cost center A is credited with $300.

Cost center B is debited with 750/1000x$300 = $225.

Cost center C is debited with 250/1000x$300 = $75.