The net reciprocal cost for reciprocal allocations is calculated and reported on the Trace Allocations screen. Net Reciprocal Cost is calculated as the difference between ReciprocalCostReceived and ReciprocalCostAssigned. The calculated percentage of the selected intersection is also displayed.
To locate reciprocal allocations in your model, you can view the intersections and values for the reciprocal allocations in Essbase under the following Cost Layer Allocation Measures:
ReciprocalCostAssigned
ReciprocalCostReceived
The calculated amounts and percentage values may be displayed as negative values, which represent the amount or calculated percentage of the intersection that is being allocated back to the other portion of the reciprocal allocation.
By default, reciprocal allocations on the Trace Allocations screen are listed at the end of each list of intersections.
Example: Reciprocal Allocations
In the following allocation flow diagram, the intersection of Information Technology, Desktop Maintenance maintains a reciprocal allocation with Human Resources, Compensation and Benefits Admin.
The net reciprocal cost for each intersection is calculated as follows:
Information Technology, Desktop Maintenance — Net reciprocal cost of 216.24, which represents 4.74% of Human Resources, Compensation & Benefits Admin.
Human Resources, Compensation and Benefits Admin — Net reciprocal cost of -216.24, which is -0.20% of Information Technology, Desktop Maintenance.
The negative (-) value in Human Resources, Compensation and Benefits Admin represents the amount that is being allocated back to Information Technology, Desktop Maintenance.