How to set up the sharing of an expense step by step

Steps 1 and 2: record the expense and classify it

The first step is to record the expense from the document, usually an invoice, noting amount, supplier, date and description of the work. It is the amount inclusive of VAT, when due, that forms the basis of the split toward owners, save for special cases such as works with tax deductions.

The second step is to classify the expense to understand who benefits from it. Does it concern the whole building equally, like the facade, or a differentiated-use service such as the staircases, or a part serving only a group of units. The classification determines the criterion of Article 1123 or 1124 and thus the table to use.

A misclassified expense drags a wrong split along with it: taking care over this step avoids having to redo everything later.

Step 3: choose the correct table

Once the category is chosen, you identify the relevant table. For expenses common to all you use the general ownership thousandths table, for differentiated-use services the relevant use table, for parts serving only some the group table.

In the case of staircases and elevator you apply the mixed criterion of Article 1124, which combines half value and half floor height, hence two tables together. For other expenses a single table is usually enough.

Stably associating each expense category with its table is the choice that makes the split repeatable without risking a change of criterion every accounting year.

Step 4: apply the formula with an example

The basic calculation is always the same: owner's share equals total expense divided by 1,000 multiplied by the owner's thousandths in the chosen table. The sum of all shares must come back exactly to the total expense.

Example: a facade painting invoice of 4,800 euro, an expense common to all, hence the general table. An owner with 180 thousandths pays 4,800 divided by 1,000 multiplied by 180, that is 864 euro. An owner with 95 thousandths pays 456 euro. Repeating the calculation for all units and summing, the total must give 4,800 euro.

If the expense followed instead the Article 1124 criterion, as for a job on the staircases, you would split the invoice in two halves and apply respectively the general table and the floor-height table, then add the two components for each owner.

• Formula: total expense divided by 1,000 times the owner's thousandths
• Owner with 180 thousandths on 4,800 euro: 864 euro
• Owner with 95 thousandths on 4,800 euro: 456 euro
• Check: the sum of the shares must give 4,800 euro

Steps 5 and 6: verify and communicate the split

The fifth step is verification. You must check that the sum of the shares equals the total expense, that rounding has not generated a few cents of uncovered difference, and that no owner outside the expense has been included, for example in group expenses. It is good practice to have any rounding remainder absorbed by a single share, documenting it.

The sixth step is to communicate the split transparently, attaching to the report or the notice the detail of the calculation: table applied, owner's thousandths, share amount. Transparency prevents disputes and makes any check at the meeting straightforward.

A management software such as AmministraPro lets you carry out these six steps in a guided way: it records the expense, applies the table associated with the category, calculates the shares with the correct formula, checks that the total adds up and generates notices and reports with the detail for each owner. The features are described on the features page and the plans on the pricing page.

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