2. IFM APPORTIONMENTS Elisa Vick elisa.vick@cistech.net 678.613.4898

3. Introduction  Apportionments are used to spread a source value or values across multiple cost centers or accounts within your general ledger.  Apportionments are made up of the following:  An apportionment definition which includes an ID and a criteria (optional).  Apportionment source lines which define the general ledger account values that you are apportioning from (optional).  Apportionment target lines which define the general ledger accounts that you are apportioning the source values to. If a criteria is not specified on the definition, then the criteria for each target is specified directly on the target.

4. Introduction – Apportionment uses  Apportionments can be used within an AP transaction i.e. to take a Rent billing and spread the total value across multiple cost centers which occupy the rented space.  An apportionment can also be used to spread value within a general ledger account (such as utilities) across multiple cost centers at the end of a period rather than using the apportionment on each individual transaction.  Benefits  Apportionments save time. You don’t have to enter multiple G/L lines and remember which cost centers to allocate values to.

5. Introduction  Benefits (cont.)  Criteria can be used in multiple apportionments. If multiple expenses are apportioned to the same cost centers based on the same criteria (such as Square feet or Head count), you only have to set up the criteria once and that criteria can be specified on multiple apportionments.  You can create multi-tiered apportionments. You may have a target that receives value from a source and that target can become a source for another apportionment within an apportionment list. This method may be used across companies to spread costs first to a generic cost center and then, once the cost is within the appropriate company, spread it to the appropriate cost centers.

7. Apportionments – Executed over account balances Target Account 3 Target Account 2 Apportionment Source Target Account 1 Based On: 1. Apportionment Criteria 2. Manual Apportionment Data

8. Apportionments - Executed at time of transaction entry Target Account 3 Target Account 2 Specified Apportionment Transaction Target Account 1 Based On: 1. Apportionment Criteria 2. Manual Apportionment Data

9. Apportionment Criteria

11. Criteria used to divide a value among several units. Enter ID & description. Press to Accept Select F15 to add Criterion values. Apportionment Criteria

12. Apportionment Criteria Values

13. Apportionment Value  Unit: Identifier/Name  ID and Name of the unit to which the apportionment value relates.  Criterion value  Value entered is used to derive the proportion that is assigned to the unit.  Proportion is given by the criterion value for the unit divided by the total of criterion values for all apportionment values belonging to the apportionment criteria.  Up to 13 digit numeric field with 2 decimal positions.

14. Select F6=Create to continue entering Apportionment Criteria or F12=Cancel to return to the Apportionment Menu. Apportionment Criteria Values Press enter to accept.

15. When complete, you will have a listing of all of the units included as criteria with their respective values. Apportionment Criteria Values You don’t need to include all units In your apportionment. The system Will automatically calc. the % based On units used in the targets.

16. Work With Appportionments

17. Apportionment Setup

18. Apportionment  Identifier  ID of an apportionment (used to spread a source value across a set of general ledger target accounts).  10 characters.  Name  Name describing the apportionment.  Up to 26 characters.

19. Apportionment  Criteria  ID of an apportionment criteria to use when assigning the proportion of value to each of the target accounts.  Leave blank to specify the criterion value to each target unit individually.

20. Apportionment Setup Press enter to accept.

21. Apportionment Sources

22. Apportionment Source  Unit Identifier/Name  ID and name of the unit component of the unit/nature combination that is the source for the apportionment.  Nature Identifier/Name  ID and name of the nature component of the unit/nature combination that is the source for the apportionment.

23. Apportionment Source  Offset nature Identifier/Name  Nature to which the reciprocal posting is made following an apportionment.  Usually the same but may be different from the apportionment source nature.  Balance to apportion  Valid options:  Period - Balance to be apportioned is the balance at the end of the most recent complete period.  Year to date - Balance to be apportioned is the overall balance for the year to date.

24. Select F12=Cancel to return to the Apportionment panel Apportionment Sources Press enter to accept.

25. Apportionment Targets

27. Apportionment Target  Unit Identifier  ID of the unit for this apportionment target.  A unit can only appear once per apportionment.  Nature Identifier  ID of the nature serving as the apportionment target nature.

28. Select F12=Cancel or F3=Exit to return to the Main Menu Continue to add targets Using F6 until complete. Target – With Apportionment Criteria Specified Press enter to accept.

29. If no apportionment criteria is specified then you must specify either a Criteria nature or Target criteria value. Target - Without Apportionment Criteria Specified Press enter to accept.

30. Apportionment Lists Once all targets are added go to option 3 to work with apportionment lists.

31. Apportionment Lists Use F6 to create a new list

32. Apportionment Lists Enter an ID and a name and press enter to add the record then F15 to add the apportionments.

33. Apportionment Lists Use F6 to add an apport.

34. Apportionment Lists Enter an apport. ID and press enter. Continue to use F6 to add additional apport. to the list.

35. Apportionment Request Notice the balance in the source account to be allocated. We will run the apport. request to apportion this amount to our targets.

36. Apportionment Request

37. Use F6 to add a new request.

38. Apportionment Request  Identifier  Automatically defaults to ‘New’.  Apportionment List  Enter the ID for the list you wish to run.  Latest period  Period for which you want to run the apportionment.  Type  Leave at default of 1 to apportion actual amounts vs. budget amounts.  Financial division  Company for which you are running the apportionment request.

39. Apportionment Request  Transaction type  Used to create the transaction type for the transaction generated from the apportionment.  Date of transaction  Determines the effective date of the transaction.  Request status / Record status  Leave at default.

40. Apportionment Request Press enter twice And F12 to return to apportionment request menu.

41. Apportionment Request

43. Transaction Created from Apportionment (10,000/18000)*100= 55.56 AND (8,000/18,000)*100= 44.44

44. Posting Apportionment Request Transaction

45. Apportionment within Transaction  Following is an example of creating a transaction which uses an apportionment to spread one value across multiple units/natures.  The apportionment only specifies Targets and instead of using an apportionment criteria, Criteria target values are specified on each target unit/nature.

46. -Unit 100810 has a criteria target value of 33 -Unit 100820 has a criteria target value of 27 -Unit 100830 has a criteria target value of 40

47. Creating the transaction You must use the long transaction entry method if you will be specifying an apportionment on a transaction.

48. Creating the transaction Enter the total value you wish to apportion. Enter the apport. ID Which specifies the Appropriate allocations. Note-You do Not have to Enter a unit/ Nature.

49. Creating the transaction If using the apportionment in a Journal Entry type of transaction, be sure to enter the offset side of the transaction.

50. Creating the transaction Process the transaction As you normal.

51. Creating the transaction The apportionment correctly allocated the $1,000 across specified units/natures.

52. Apportionments – Short Invoice Entry If you are apportioning for an A/R or A/P trans. you can use short invoice entry and enter the Apport. ID in the ‘Apportionment field as specified above.

53. Apportionments - Summary  You can build Apportionments to run over period balances or year-to-date balances to spread amounts from a single account to multiple accounts or from multiple accounts to multiple accounts.  Apportionments can be based on specified criteria such as Square footage or Headcount or they can be based upon values entered directly on each apportionment target.  You can run multiple Apportionments at one time by setting up an Apportionment list.

54. Apportionments - Summary  Apportionments can be specified directly on a transaction during entry to spread a value across multiple accounts without having to specify any account numbers on the transaction.  Use Apportionments to simplify your month end tasks or recurring billings that need to be allocated across multiple accounts.