Three-Factor Cost Allocation Worksheet

Allocate shared departmental costs — like IT, HR, finance, and other management expenses — that can't be directly assigned to a single department. This worksheet applies the Three-Point Formula, a simple average of headcount, expenses (net of power production and purchases), and gross plant in service, to split common costs fairly between departments such as generation and transmission.

• Built-in Three-Point Formula calculation, ready for your own data
• Sample allocation templates for common G&A cost pools (AP, payroll, IT, shared office)
• Ready to use in Excel — no setup required