https://profitkeel.com/articles/ Worked examples of cost to serve and profitability.en https://profitkeel.com/articles/cost-to-serve-per-invoice-line/https://profitkeel.com/articles/cost-to-serve-per-invoice-line/Sun, 27 Sep 2026 08:00:00 GMTA worked example of allocating sales cost to invoice lines with a composite weight, and why a one-line order can cost 3.75 times more per line. https://profitkeel.com/articles/receiver-caps-cascade/https://profitkeel.com/articles/receiver-caps-cascade/Sun, 27 Sep 2026 08:00:00 GMTWhen an allocation caps what a receiver can take, the overflow has to go somewhere, and it can push another receiver over its own cap. A worked example. https://profitkeel.com/articles/reciprocal-allocation-methods/https://profitkeel.com/articles/reciprocal-allocation-methods/Sun, 27 Sep 2026 08:00:00 GMTWhen a department receives part of its own cost back, allocation becomes circular. Two ways to solve it, with the same 120,000 pool worked through both. https://profitkeel.com/articles/relationship-profitability-banking/https://profitkeel.com/articles/relationship-profitability-banking/Sun, 27 Sep 2026 08:00:00 GMTA commercial banking example: four relationships, four activities, and a client that brings in 240,000 of revenue and costs 245,000 to serve.