Example (Existing data, locked cells)

When a value is top down spread in cells that contain existing data and one of the cells in the lower levels is locked, the locked value is subtracted from the amount to be spread, and the remainder is spread to the unlocked cells based on their previous ratios (excluding the locked value). In the following example, a value of 600 for August is locked. This locked value is subtracted from the new Quarter 3 2009 value of 3,000, and the remainder of 2,400 is spread to the remaining leaf members according to ratios that exclude the value of the locked cell:

• July ratio = 1000/(1000 + 400) = 1000/1400 = .7143
• September ratio = 400/(1000 + 400) = 400/1400 = .2857

	Quarter 3 2009	July 2009	August 2009	September 2009
Los Angeles	2,000	1,000	600	400

Therefore, the amount spread to the unlocked cells is calculated as shown (rounded to the nearest integer):

• Amount spread to July = (3000 - 600 locked value) * .7143 = 2400 * .7143 = 1,714
• Amount spread to September = (3000 - 600 locked value) * .2857 = 2400 * .2857 = 686

	Quarter 3 2009	July 2009	August 2009	September 2009
Los Angeles	3,000	1,714	600	686