# Cost allocations

> Push pooled overhead out across departments, locations or projects by percentage, account balance, or a driver like headcount.

Section: GL automation · Canonical: https://intubu.intuitivecapital-dai.com/docs/allocations

Accounting → Allocations.

Shared costs — rent, insurance, IT — arrive in one lump but belong to several parts of the business. An allocation spreads them.

**Three bases:**
- **Fixed percentage** — you decide the split. Percentages must total 100.
- **Account balance** — split in proportion to spend on chosen accounts, so a department that spends more absorbs more.
- **Statistical driver** — split by headcount, square footage or any statistical account. This is the most defensible basis and the one auditors prefer.

**Running one:** preview first — you see the pool, each target's share, and the amount. Post when it looks right.

**What it does to the books:** the pooled cost is credited out and debited back with a dimension attached. The company-wide total is *unchanged*; only its shape moves. Your P&L total is identical, but P&L by Class now tells you something true.

**Safeguards:** an allocation cannot run twice for the same period.