Budgeting
You can add markups and subtotals, and calculate a markup from a budget total or from one company's spend.
A markup adds a percentage of an amount to the budget, for example a handling fee on the net production costs. You need a budget you can edit. If you have not built a markup before, read [what markups are](/kb/article/what-markups-are) first.
At the bottom of the **Categories** list, click **Overview/Markups**. KOSMA shows two grids, each with its own buttons: the category overview on top and the **Markups** grid below it.
In the **Markups** grid, click  **Markup**. KOSMA adds a row named New Markup and puts the cursor in its **Description**. Fill in the three fields of the row, and press Tab to move to the next one:
- **Description**: a short name for what the markup covers. - **Base**: the amount the percentage applies to (see step 3). - **%**: the share of the base the markup adds, up to one decimal place, for example 7.5. You cannot enter a negative value.
KOSMA calculates the amount of the row from the base and the percentage: a base of 100,000 at 7.5 % gives 7,500. KOSMA adds this amount to **Markups Total** and **Grand Total** at the bottom of the grid.
The subtotals in the **Markups** grid split the markups into groups. Each subtotal closes the group of markups directly above it. If a subtotal or a markup is selected when you click, the new row joins that group. Otherwise it goes into the last group.
In **Base**, enter a formula and its currency. Type the formula yourself, or build it with the formula dropdown. A base can be a flat amount, a budget total, one company's spend or a variable. For a handling fee on the net production costs, enter `NPC`. Not every budget total works as a base: see [use budget totals as a markup base](/kb/article/use-budget-totals-as-a-markup-base). For the base that fits your case, see [what markups are](/kb/article/what-markups-are).
For a company's share, the name in the formula must match a company you have already defined:
Build this formula with the formula dropdown, so that you do not misspell the name. If a coproduction has several partners, give each partner its own markup row, with its own formula and its own percentage. For more, see [aggregate by company, tag or effect](/kb/article/aggregate-by-company-tag-or-effect).
Select the row after which you want the subtotal, and click  **Subtotal** in the same grid. Each grid has its own **Subtotal** button, and the two add different rows.
In the category overview, select a category. KOSMA adds a row named Subtotal after it, with the sum of the categories since the previous subtotal. To move this subtotal, drag it. It lands where the drop line appears.
The subtotal at the end of the category list always shows the sum of every category, even with your own subtotals above it. This is usually the **Net Production Costs** line. KOSMA sets it up, and you cannot move it. In a budget created from a template, this last subtotal can have another name, such as Fertigungskosten.
In the **Markups** grid, select a markup. KOSMA adds a row named Subtotal directly below it. This subtotal adds up the selected markup and the markups above it in the same group. A markup you excluded with  **Deactivate** is dimmed and left out of both the subtotal and **Markups Total**.
A subtotal is for display only. You cannot use it in a formula, so it cannot be the base of a markup. `NPC` is a budget total, not a subtotal. To calculate a markup on costs plus an earlier markup, see [calculate a fee on costs plus the handling fee](/kb/article/use-subtotals-as-variables).
Click the markup's row. In the **Account Details** panel on the right, click the detail you need, for example **Companies** or **Effects**. For a markup, KOSMA offers companies, effects, cash flow, attachments, tags, notes and the DFFF. Wage fringes, wage supplements, extra costs and taxes are not available for a markup.
Markdown