Lattice Allocation (LA): Explanation and Software

We are "under construction", but you can download the software and defining paper. (2020/06/03)

What is lattice allocation (LA)?
LA is a cost allocation/distribution method that recognizes reciprocal allocation correctly, without the pain and confusion of the earlier "equations" method. It is correct, easy to use, and easy to implement. LA is defined and explained in an article in Advances in Accounting, a peer-reviewed research journal.

What can be downloaded?
  • The paper:
    The paper, "Lattice Allocation", is available for free, Open Access. We recommend reading this to see how lattice allocation (LA) works. It is quite accessible.
  • The software:
    We offer two software implementations of LA. The software is available for free, as is, Open Source. It can be used for any purpose without permission or even notification, although notification is appreciated. One implementation is a calculator coded in Excel with VBA under the covers. It is suitable for small or student problems and includes an interactive model-design facility. The other is a batch program implemented in Python. It has no architectural limitations on problem size. Given the extensive availability of Excel and Python, we anticipate that LA can run on just about any platform.
How do I download?
For the material you're interested in, copy the url below into a fresh browser window, press enter, and then save the downloaded material into where you want to put it, as called for by your OS and browser.
URLs for downloading
The entries in the table below identify the materials and the corresponding URL.

The source code of the production version is not executable in the form you will see. If want to execute it, copy and paste the contents into a non-formatted text file (not Word) and give it a new file name with a ".py" suffix.

If your system doesn't download programs due to safety concerns, the files can be downloaded from DropBox with this URL: You will be presented with a folder containing the files. They can be downloaded with Dropbox facilities.