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Purpose The purpose of this workbook is to demonstrate one method for allocating an amount over time, based on a compu

Settings
Allocation table start date 1/31/2014

Instructions
Enter the allocation table start date above
Enter the Amount for each item.
Enter the allocation start date for each item.
Enter the allocation end date for each item (note: this could be a formula instead of a manually entered value)
Review the Diff column to ensure that the table fully allocates the amount.

Assumptions
Monthly column headers are date values that represent the last day of the month.
over time, based on a computed daily allocation amount.

manually entered value)

Allocation
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Purpose To allocate the amount of each item based on a daily amount and the number of dates in each column.

Allocation

Amount Alloc Start Alloc End Days DailyAmt 1/31/2014 2/28/2014

$1,000.00 1/1/2014 3/31/2014 90 11.11 344.44 311.11
$600.00 1/1/2014 6/30/2014 181 3.31 102.76 92.82
$900.00 1/1/2014 12/31/2014 365 2.47 76.44 69.04
-$750.00 1/1/2014 3/31/2014 90 -8.33 -258.33 -233.33
$800.00 1/15/2014 4/15/2014 91 8.79 149.45 246.15
$650.00 1/1/2016 3/31/2016 91 7.14 0.00 0.00
$850.00 1/1/2012 3/31/2012 91 9.34 0.00 0.00
tes in each column.

3/31/2014 4/30/2014 5/31/2014 6/30/2014 7/31/2014 8/31/2014 9/30/2014 10/31/2014

344.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00
102.76 99.45 102.76 99.45 0.00 0.00 0.00 0.00
76.44 73.97 76.44 73.97 76.44 76.44 73.97 76.44
-258.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00
272.53 131.87 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11/30/2014 12/31/2014 1/31/2015 2/28/2015 Total Dif
0.00 0.00 0.00 0.00 1,000.00 0.00
0.00 0.00 0.00 0.00 600.00 0.00
73.97 76.44 0.00 0.00 900.00 0.00
0.00 0.00 0.00 0.00 -750.00 0.00
0.00 0.00 0.00 0.00 800.00 0.00
0.00 0.00 0.00 0.00 0.00 -650.00
0.00 0.00 0.00 0.00 0.00 -850.00
Visual
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Purpose To demonstrate the days logic visually

Settings
The allocation period is from 1/1 to 3/31
StartDate = 1/1
EndDate = 3/31

Case 1
The current period is one month into the allocation period (CurPer = 1/31)

11/30 1/1 1/31 2/28 3/31 4/30 5/31 6/30

• ◊ • • ◊ • • •

The number of days to be allocated in the current period is simply represented by segment A.
Segment A is easily computed by subtracting the date endpoints.
A=CurPer - StartDate
A=1/31-1/1
(Techically, it will be off by 1 day, but we'll address this at the end.)

Case 2
The current period is earlier than the allocation start date (CurPer = 11/30)

11/30 1/1 1/31 2/28 3/31 4/30 5/31 6/30

• ◊ • • ◊ • • •

In this case, our standard formula (CurPer - StartDate) will result in a negative number.
To prevent this, we'll wrap a MAX function around it, so the function will return zero instead of a negative.
A=MAX(CurPer - StartDate,0)
A=MAX(11/30-1/1,0)
A=0

Case 3

The current period is more than one month into the allocation period (CurPer = 2/28)

11/30 1/1 1/31 2/28 3/31 4/30 5/31 6/30

 • ◊ • • ◊ • • •
A
B
C

The desired segment, C, can be computed by taking segment A and subtracting from it segment B.
C=A-B
A = CurPer-StartDate = 2/28-1/1
B = PriorPer-StartDate = 1/31-1/1
We will compute the PriorPer value with the EOMONTH function.
Again, to avoid negative days, we'll use MAX functions

Case 4

The current period is after the end of the allocation period (CurPer = 5/31)
All that remains is to adjust our formula developed above to remove the days past the end of the allocation period.
To accomplish this, we'll simply subtract the excess days, or, the number of days past the end date.

11/30 1/1 1/31 2/28 3/31 4/30 5/31 6/30

• ◊ • • ◊ • • •
A
B
C
D
E
F

C=A-B
This is our standard formula, but results in a non-zero number of days even though the current period is outside of t
Thus, we subtract from its result the number of days in the current period that are in excess of the EndDate, represe
The desired result is C-F, or zero days.
F=D-E
D=MAX(CurPer-EndDate,0)
E=MAX(PriorPer-EndDate,0)
stead of a negative.
 segment B.

end of the allocation period.

he end date.

e current period is outside of the allocation period.

xcess of the EndDate, represented by Segment F.
Logic
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Exercise Days logic

Overview
There are many different ways to compute the number of days.
The approach below attempts to strike a balance between formula length and readability.

11/30 1/1 1/31 2/28 3/31 4/30 5/31

• ◊ • • ◊ • •
A
B
C
D
E
F

Formula

Start End Current Target A B C=A-B

1/1/2014 3/31/2014 1/31/2014 31 30 0 30
1/1/2014 3/31/2014 2/28/2014 28 58 30 28
1/1/2014 3/31/2014 3/31/2014 31 89 58 31
1/1/2014 3/31/2014 4/30/2014 0 119 89 30
1/1/2014 3/31/2014 5/31/2014 0 150 119 31
1/15/2014 4/15/2014 1/31/2014 17 16 0 16
1/15/2014 4/15/2014 2/28/2014 28 44 16 28
1/15/2014 4/15/2014 12/31/2013 0 0 0 0
1/15/2014 4/15/2014 4/30/2014 15 105 75 30
1/1/2016 3/31/2016 1/31/2014 0 0 0 0
1/1/2012 3/31/2012 1/31/2014 0 761 730 31
6/30
•

D E F=D-E C-F Day1 Adj Combined

0 0 0 30 31 31
0 0 0 28 28 28
0 0 0 31 31 31
30 0 30 0 0 0
61 30 31 0 0 0
0 0 0 16 17 17
0 0 0 28 28 28
0 0 0 0 0 0
15 0 15 15 15 15
0 0 0 0 0 0
671 640 31 0 0 0