Budgeting
You can base a markup on net production costs, or on net production costs plus an earlier markup, and you know why the grand total is not offered.
A markup, such as a handling fee or a contingency, is a percentage of the value in its **Base**. For a base without markups, KOSMA offers `NPC`, the net production costs. KOSMA does not offer the grand total `GT`.
In the markups grid, double-click the markup's **Base** cell and enter `NPC`. You can also pick `NPC` in the menu that opens, under  **Functions** or under  **Variables**, then  **Subtotals**. To find the markups grid and add a markup, see [add and edit markups](/kb/article/add-and-edit-markups).
| Base | % | | ----- | -- | | `NPC` | 10 |
`NPC` adds up the totals of all accounts, including the accounts that collect fringes and taxes. It leaves out every markup, so a markup based on `NPC` never includes itself. In the demo budget *How KOSMA Calculates*, **Contingency** is 10 % on `NPC`: with `NPC` at 14,750, KOSMA shows 1,475.
`GT` is the grand total: `NPC` plus every markup. No field in a budget offers `GT`, and neither does **Base**. A markup based on `GT` would have to know its own total before KOSMA could calculate it. If you type `GT` into **Base**, KOSMA does not accept it and keeps the previous formula when you leave the cell.
Three places outside the budget offer `GT`: the formula of a variable, the **Info** value on the dashboard and the **Amount** of a financing plan.
To include an earlier markup, multiply `NPC` by 1 plus that markup's rate. For a 5 % contingency on the costs plus a 7 % handling fee, enter `NPC*1.07` in **Base**:
| Base | % | | ---------- | - | | `NPC*1.07` | 5 |
Write decimals with a point. KOSMA cannot read a number with a comma. You can also define a variable with the formula, for example `NPC_Handling` with `NPC*1.07`, and enter that variable in **Base**. For the steps, see [calculate a fee on costs plus the handling fee](/kb/article/use-subtotals-as-variables).
A **Subtotal** row in the markups grid is not a variable. No formula can read it, so it cannot be a base.
Markdown