G.2.6 Designing Allocation Rules

One approach for avoiding undesired allocation results is to ensure that your allocation Sources are limited to either debit accounts or credit accounts. Another approach is to output your results to unambiguous Financial Elements, that is, to Financial Elements whose account types are known with certainty. For example, when allocating balance-sheet balances, you need to ensure that your allocation Source definition is limited to 100% asset balances or 100% liability balances. On the output side of asset allocation, you might choose to debit a user-defined Financial Element whose Account Type is unambiguous (for example, Allocated Assets).