When allocating revenue, costs, and promotion expenses for multiple brands and legal entities, it is important to have a clear system in place to ensure accurate tracking and reporting. One approach is to use a cost allocation method, such as the direct tracing method, which assigns costs directly to the specific brand or legal entity that incurred the expense. Another approach is to use a common cost allocation method, such as the step-down method, which assigns a portion of the common costs to each brand or legal entity based on a specific allocation base, such as sales or units produced. VAL combines both direct tracing and common cost allocation methods to accurately allocate revenue, costs, and expenses to different brands and legal entities. This method utilizes a mixture of direct tracing by tagging each product and promotion to its related brand and entity, and common cost allocation method for delivery cost and other expenses based on proportion of revenue. The direct tracing method assigns revenue directly to the specific brand or legal entity that generates the revenue, such as tagging each product to its related brand and legal entity. This helps ensure that the revenue are allocated correctly to the specific brand or legal entity. On the other hand, the common cost allocation method assigns a portion of the common costs to each brand or legal entity based on a specific allocation base, such as proportion of revenue. This helps ensure that the costs of delivery, promotions, etc are allocated fairly among all brands and legal entities.