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. If a subtotal is selected, the row goes into that subtotal's group, otherwise into the last group. KOSMA opens the row's **Description** for typing. 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, with at most one decimal, 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.
In **Base**, enter an expression and its currency. Type the expression 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 field offers every budget total. To see which totals are available where, read [use budget totals as a markup base](/kb/article/use-budget-totals-as-a-markup-base). To see which base fits your case, read [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 call 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 call and its own percentage. [Aggregate by company, tag or effect](/kb/article/aggregate-by-company-tag-or-effect) describes this pattern.
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 running total up to that category. To move this subtotal, drag it. KOSMA places it after the category directly above the point where you release it. You cannot move the **Net Production Costs** line that KOSMA sets up.
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 counts neither in the subtotal nor in **Markups Total**.
A subtotal only shows a sum. It does not create a variable, and a markup cannot use it as a base. To base a markup on an earlier one, 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