| # Actual costs distribution Example of actual costs distribution You can link reference units to the dimensions in the Reference Units per Dimension (tffbs0530m000) session and define the equivalence factor for each reference unit. With the Import Actual Costs from GLD (tfcat2210m000) session, the actual costs are imported from the general ledger and distributed over the reference units according to the selected Distribution Method. The Distribution Base can be: Total Costs. Variable Costs. Fixed Costs. Equivalence Factor. Example The total actual amount = 12000. The following table shows the budget amounts for the reference units linked to Dimension AAA.
| Total | Variable | Fixed
Ref. unit 1 | 1000 | 250 | 750
Ref. unit 2 | 1000 | 250 | 750
Ref. unit 3 | 1000 | 500 | 500
The following table shows the distribution of the actual costs for each possible choice of distribution method and for three example equivalence factors.
| Total | Variable | Fixed | Eqv. fct. | Eqv. fct. | Eqv. fct.
|  |  |  | 1-1-1 | 1-2-3 | 1-1-0
Ref. unit 1 | 4000 | 3000 | 4500 | 4000 | 2000 | 6000
Ref. unit 2 | 4000 | 3000 | 4500 | 4000 | 4000 | 6000
Ref. unit 3 | 4000 | 3000 | 3000 | 4000 | 6000 | 0