Total Salesに対するProducts Salesの比率に基づいて、Telephone勘定科目がProductsに配賦さられます。配賦額の逆数がAllocations勘定科目に転記されます。

表106. Custom_Alloc関数の例

勘定科目

Jan2014

Feb2014

Mar2014

A#Telephone.C1#[None]

100

300

400

A#Sales".C1#Product1

1000

1000

1000

A#Sales.C1#Product2

1000

2000

3000

A#Sales.C1#TotalProducts

2000

3000

4000

Custom_Alloc("A#Telephone","A#Telephone.C1#[None]", "A#Factor", A#Sales", "A#Sales.C1#TotalProducts", "A#ProductAllocations.C1#[None]")

N/A

N/A

N/A

A#Factor.C1#Product1

0.50

0.33

0.25

A#Factor.C1#Product2

0.50

0.66

0.75

A#Telephone.C1#Product1

50

100

100

A#Telephone.C1#Product2

50

200

300

A#ProductAllocations.C1#[None]

-100

-300

-400

CUSTOM_ALLOC関数から戻される結果は次のとおりです:

HS.EXP "A#Factor = A#Sales / A#Sales.C1#TotalProducts"
HS.EXP "A#Telephone = A#Telephone.C1#[None] * A#Factor"
HS.EXP "A#Allocations.C1#[None] = (A#Telephone.C1#[None] * -1)"