Budgeting
You know what separates a markup from an account and from a wage fringe, what you can enter as its base, and what a subtotal shows.
A markup is a cost that belongs to no single account, such as a handling fee, a contingency or an insurance premium. An account takes **Quantity**, **Price/Unit** and **X**. A markup takes only **Base** and **%**, and KOSMA calculates its total from them:
KOSMA shows markups only on the **Overview/Markups** screen. To open it, click **Overview/Markups** at the bottom of the **Categories** list. Below the markups, **Markups Total** shows their sum, and **Grand Total** shows the net production costs plus the markups. To add a markup, see [add and edit markups](/kb/article/add-and-edit-markups).
**Base** takes a formula. You can enter four kinds of value:
- a fixed amount: for an insurance premium quoted at 12,000, enter `12000` in **Base** and `100` in **%** - a budget total: `NPC` for the net production costs, or `DFFF` - the costs of one company: `SUM_COMPANY("Company name")` - a formula you write yourself: for example `NPC*1.06`
Most handling fees are a percentage of the net production costs, so their base is `NPC`. **Base** does not accept `GT`, the grand total. The grand total already contains every markup, so a markup based on it would have to contain its own total. For the details, see [use budget totals as a markup base](/kb/article/use-budget-totals-as-a-markup-base).
`SUM_COMPANY("Company name")` adds up every account attributed to that company, weighted by the company's share. Markups are not part of that sum. When you change the shares, KOSMA recalculates the result. On a coproduction, create one markup with `SUM_COMPANY` for each partner. KOSMA then calculates each partner's fee from the costs that partner carries.
In a formula, write decimals with a point, for example `NPC*1.06`. KOSMA cannot read a number with a comma.
With  **Subtotal**, you insert a subtotal row between categories or in the **Markups** grid. Between categories, it shows the sum of the categories since the previous subtotal. In the **Markups** grid, it shows the sum of the markups above it in its group, since the previous subtotal in that grid.
A subtotal is for reading only. It is not a variable, and no formula can use it. To base a markup on an earlier markup, write the sum into **Base**, for example `NPC*1.06` for the net production costs plus a 6% handling fee. For the steps, see [calculate a fee on costs plus the handling fee](/kb/article/use-subtotals-as-variables).
On a markup, the **Account Details** panel shows **Companies**, **Effects**, **Cashflow**, **Attachments**, **Tags**, **Notes** and **DFFF**. With **Companies** and **Effects**, you attribute a handling fee the same way as the costs it is calculated from. **Fringes & Supplements**, **Extra Costs** and **Taxes** do not appear on a markup. A markup cannot carry a tax, because a tax refunded at less than 100% adds its non-refunded part to an account. That account counts toward the net production costs, the total most markups are based on.
KOSMA calculates a wage fringe or a wage supplement from one account and shows it on a [collect-in account](/kb/article/how-collect-in-accounts-work). That account counts toward the net production costs, and with it the fringe or supplement. A markup belongs to no account and is not part of the net production costs. KOSMA adds it to the net production costs only in **Grand Total**. For how fringes and supplements differ from each other, see [how wage fringes and supplements differ](/kb/article/how-fringes-and-supplements-differ).
Markdown