We are "under construction", but you can download the software and
defining paper. (2020/06/03)
What is lattice allocation (LA)?
LA is a cost allocation/distribution method that recognizes reciprocal allocation
correctly, without the pain and confusion of the earlier "equations" method. It is
correct, easy to use, and easy to implement. LA is defined and explained in an
article in Advances in Accounting, a peer-reviewed research journal.
What can be downloaded?
The paper, "Lattice Allocation", is available for free, Open Access. We
recommend reading this to see how lattice allocation (LA) works. It is
We offer two software implementations of LA. The software is available
for free, as is, Open Source. It can be used for any purpose without permission
or even notification, although notification is appreciated. One implementation
is a calculator coded in Excel with VBA under the covers. It is suitable
for small or student problems and includes an interactive model-design
facility. The other is a batch program implemented in Python. It has no
architectural limitations on problem size. Given the extensive availability of
Excel and Python, we anticipate that LA can run on just about any platform.
How do I download?
For the material you're interested in, copy the url
below into a fresh browser window, press enter, and then save the downloaded
material into where you want to put it, as called for by your OS and browser.
URLs for downloading
The entries in the table below identify the materials and the corresponding URL.
If your system doesn't download programs due to safety concerns, the files can
be downloaded from DropBox with this URL:
https://www.dropbox.com/sh/86riv3tfs5b7p0v/AABBv5J7f3AvSrITiQ7wHudia?dl=0. You will
be presented with a folder containing the files. They can be downloaded with