{
  "version": 1,
  "fictional": true,
  "software": "MarketSharp",
  "title": "Stored allocated result versus direct-cost contribution",
  "canonicalPage": "https://levelcfo.com/guides/software-integration/marketsharp/",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "fields": [
    {
      "name": "kind",
      "meaning": "Teaching economic component"
    },
    {
      "name": "amount",
      "meaning": "Fictional USD"
    }
  ],
  "calculation": "In this simplified example, materials, labor and commission total $9,200. Sales less those costs gives $5,800 contribution. Subtracting the explicitly assumed $1,500 G&A allocation gives a $4,300 allocated result. The $6,000 invoiced-but-unpaid portion is a separate balance calculation, not another cost. This is a teaching classification, not a universal MarketSharp category rule.",
  "files": [
    {
      "filename": "marketsharp-cost-basis.csv",
      "sha256": "c01dc88e78e9702bb6938d051048c06bd8fa0e87af0acd3a5ee9725c4af1a584"
    }
  ],
  "checks": [
    {
      "id": "sale",
      "operation": "sum",
      "expected": 15000,
      "file": "marketsharp-cost-basis.csv",
      "field": "amount",
      "filter": {
        "field": "kind",
        "equals": "sale"
      }
    },
    {
      "id": "material",
      "operation": "sum",
      "expected": 5000,
      "file": "marketsharp-cost-basis.csv",
      "field": "amount",
      "filter": {
        "field": "kind",
        "equals": "material"
      }
    },
    {
      "id": "labor",
      "operation": "sum",
      "expected": 3000,
      "file": "marketsharp-cost-basis.csv",
      "field": "amount",
      "filter": {
        "field": "kind",
        "equals": "labor"
      }
    },
    {
      "id": "commission",
      "operation": "sum",
      "expected": 1200,
      "file": "marketsharp-cost-basis.csv",
      "field": "amount",
      "filter": {
        "field": "kind",
        "equals": "commission"
      }
    },
    {
      "id": "ga",
      "operation": "sum",
      "expected": 1500,
      "file": "marketsharp-cost-basis.csv",
      "field": "amount",
      "filter": {
        "field": "kind",
        "equals": "ga_allocation"
      }
    },
    {
      "id": "received",
      "operation": "sum",
      "expected": 9000,
      "file": "marketsharp-cost-basis.csv",
      "field": "amount",
      "filter": {
        "field": "kind",
        "equals": "payment_received"
      }
    },
    {
      "id": "direct",
      "operation": "sumMetrics",
      "expected": 9200,
      "operands": [
        "material",
        "labor",
        "commission"
      ]
    },
    {
      "id": "contribution",
      "operation": "difference",
      "expected": 5800,
      "operands": [
        "sale",
        "direct"
      ]
    },
    {
      "id": "allocated",
      "operation": "difference",
      "expected": 4300,
      "operands": [
        "contribution",
        "ga"
      ]
    },
    {
      "id": "unpaid",
      "operation": "difference",
      "expected": 6000,
      "operands": [
        "sale",
        "received"
      ]
    }
  ],
  "expectedResults": [
    {
      "label": "Direct-cost teaching total",
      "value": 9200,
      "unit": "USD",
      "meaning": "Materials, labor and assumed direct commission",
      "checkId": "direct"
    },
    {
      "label": "Contribution before G&A",
      "value": 5800,
      "unit": "USD",
      "meaning": "Sale less the direct-cost teaching total",
      "checkId": "contribution"
    },
    {
      "label": "Allocated result",
      "value": 4300,
      "unit": "USD",
      "meaning": "Contribution less the fictional G&A allocation",
      "checkId": "allocated"
    },
    {
      "label": "Unpaid portion",
      "value": 6000,
      "unit": "USD",
      "meaning": "Sale less received payment, assuming one invoice and no credits",
      "checkId": "unpaid"
    }
  ],
  "nextDecision": "Confirm the actual commission/G&A basis and invoice applications before choosing a profit metric or collection action."
}