MA.3:4.3 - Make a necessary convention explicit

When the receiving purpose requires distribution beyond supported tracing, select or obtain the rule appropriate to that purpose. State the basis and why it is usable here. An applicable agreement or reporting rule may determine it.

Apply the rule consistently to the defined source total and recipients. Retain rounding, excluded items or residuals where they affect reconciliation. Distinguish a change in the total from a change in its assignment.

Where plausible rules could change a consequential interpretation, show that sensitivity or return the disputed rule.