Our annual shared compute and tooling pool was ₹18 crore. Finance needed a more useful account of its relationship to project economics, and delivery leaders wanted to understand charges that appeared against their units. The initial records supported ₹12.6 crore of project attribution and ₹3.6 crore of shared platform capacity. The remaining ₹1.8 crore could not be assigned reliably. A proportional allocation would have made the schedule add up neatly, but it would have hidden the fact that the underlying records were incomplete.
The finance partner proposed distributing the remainder using a consistent usage proxy. That was a defensible management convention if labelled as such. My objection was to presenting the resulting project numbers as directly observed consumption. A delivery leader also wanted the unclassified amount removed from his unit's discussion altogether. I disagreed with both extremes: incomplete attribution did not make the cost disappear, and a formula did not turn an estimate into evidence.
I published the three categories separately and funded improvements to the project references behind the unclassified portion. Finance retained authority over the accounting and commercial treatment. My team supplied the technology records, the known gaps and the effect of any proposed allocation convention. I gave up the simplicity of a fully distributed schedule, and the monthly review had to spend time on a remainder that would otherwise have been hidden within apparently precise project totals.
Three months later, better records supported assigning ₹1.1 crore of the original unclassified amount. The remaining ₹0.7 crore continued as shared cost pending stronger evidence. This was a change in understanding, not ₹1.1 crore of savings or cash released. It did not establish project profitability without labour, contract and other commercial costs. The lesson for me was that transparency about an unresolved category can improve a financial conversation more than a detailed table that suppresses it. I would retain the distinction even where management chooses a practical allocation rule for its own planning.
I would ask project owners to define the evidence needed for cost classification before integration begins, reducing the later temptation to allocate unexplained expenditure merely because a detailed report is expected.