Examples of phasing

You specify a phasing weight for up to twelve periods in the year. A phasing factor is calculated for each phasing weight. The calculation is:

Phasing factor=Phasing Weight/Total of all phasing weights for the year

To determine the amount to be distributed in each period, the phasing factor is multiplied by the total amount to be distributed.

In these examples, a cost of $58,000 is distributed.

Phasing by days per month

In this example the phasing weight for each period is the number of days in the month. There are 365 phasing weights (days) in the year.


	1	2	3	4	5	6	7	8	9	10	11	12
Weight	31	28	31	30	31	30	31	31	30	31	30	31

For each period, the weight is divided by 365 to determine the phasing factor.


	1	2	3	4	5	6	7	8	9	10	11	12
Factor	0.085	0.077	0.085	0.082	0.085	0.082	0.085	0.085	0.082	0.085	0.082	0.085

Each phasing factor is multiplied by $58,000 to determine the amount to be allocated in each period.


	1	2	3	4	5	6	7	8	9	10	11	12
$	4930	4466	4930	4756	4930	4756	4930	4930	4756	4930	4756	4930

In this example, $58,000 is allocated over 9 months of the year. 365 days divided by 9 gives a notional 40 or 41 days per month.


	1	2	3	4	5	6	7	8	9	10	11	12
Weight	41	40	41	40	41	0	0	0	41	40	41	40

This example spreads values evenly across periods.


	1	2	3	4	5	6	7	8	9	10	11	12
Weight	1	1	1	1	1	1	1	1	1	1	1	1