MA.9:0 - Use this when

Use this pattern when an accounting measure or its use appears to encourage inventory building, cost transfer, concealed expectations or another behavior that may harm the intended result.

The pattern governs an explanation and possible repair of an account’s behavioral effects. It returns a warranted change to the account or its use, or a supported reason to retain it, with consequences that can be observed.

Use an adequate arrangement directly. The existence of a target or allocation alone does not establish harmful behavior.