# Companion worksheet instructions

Import CSVs into Excel, Google Sheets, or another spreadsheet application. Formula cells start with = and are intentional calculation formulas. Enable formula interpretation for these supplied files. Do not paste untrusted external text as executable formulas. Blank inputs are not validated business assumptions. Replace every relevant blank and confirm the quote or operating rule before relying on totals. Percent inputs use decimals (0.2 means 20%). Money is USD unless explicitly stated.

Commission ledger grain is event ID plus recipient ID. Commission base repeats across recipient allocations and is non-additive; sum base once per event ID. Allocated amounts are additive, with agency-retained amounts excluded from agent payables. Tax-review status stays pending. No negative amount authorizes a bank debit.

For each allocation row, calculate allocated_usd = commission_base_usd × split_fraction. Use a negative base for the illustrated reversal. Confirm the allocations reconcile to the event base before proposing payment.