MA.3:4.2 - Trace what the evidence supports

Recover the resource consumption attributable to each recipient at warranted detail. Use MA.1 for missing dependencies and MA.2 for a disputed supply or capacity meaning.

Retain joint or sustaining costs at the level their explanation supports when the receiving purpose allows it. A sales-value percentage can be an allocation convention; it does not establish resource consumption merely because it correlates with a recipient’s size.