Stepped or sequenced allocations

For example, the costs of a marketing campaign may be divided between companies in the group based on turnover. Each company may then split the cost across sales departments on the basis of the number of units sold. The process of apportioning the campaign costs would take place in two steps. Firstly, the cost is split across group companies. Secondly, the cost is split by unit sales across sales departments. You control this by defining the point at which the allocation is posted.