Machine Expenses
Asset expenses — including depreciation, fuel, maintenance, repairs, and insurance — need to be tracked and allocated across multiple jobs simultaneously. JobNext uses percentage allocation to distribute these costs automatically, ensuring each job bears its fair share of the machine’s operating costs.
How Expense Distribution Works
When a cost is incurred against a machine (depreciation run, fuel issue, maintenance bill, etc.), JobNext checks the machine's percentage allocation to determine how the cost should be split across jobs:
- Expense is recorded — A cost is posted against the machine (via voucher, material issue, or depreciation run)
- System identifies the machine — The machine’s party record links the financial transaction to the asset
- Percentage allocation is read — Only active allocation rows are considered; they must total exactly 100%
- Costs are distributed — The expense amount is split proportionally across the allocated jobs
- Ledger entries are posted — Each job receives its share of the expense as a debit entry
Each machine in JobNext has a corresponding Party record in the Finance module. This party is created automatically during capitalization (Capital MRN). All financial transactions — depreciation, expenses, disposal — reference this party, enabling complete cost tracking per asset.
Types of Machine Expenses
| Expense Type | How It Enters the System | Distribution Method |
|---|---|---|
| Depreciation | Periodic depreciation run (Equipment > Depreciation) | Auto-distributed via percentage allocation |
| Fuel & Consumables | Material Issue with Issue Type = Machine Consumables | Charged to the issuing job; can be redistributed via allocation |
| Maintenance & Repairs | Work Order or direct voucher posting | Auto-distributed via percentage allocation |
| Insurance | Journal voucher against machine party | Auto-distributed via percentage allocation |
| Hire Charges | Work Order billing for hired equipment | Charged to the hiring job directly |
| Operating Costs | Tolls, permits, registration — voucher entry | Auto-distributed via percentage allocation |
Setting Up Percentage Allocation
Before expenses can be distributed, you must configure the percentage allocation for each machine:
- Navigate to Equipment > Allocations
- Select the machine and open the Percentage Allocation tab
- Add rows for each job that should bear a share of the machine’s costs
- Enter the percentage for each job (e.g., Job A: 60%, Job B: 40%)
- Ensure all active rows sum to exactly 100%
- Save the allocation
The system enforces that all active percentage allocation rows must total exactly 100%. If you deactivate a row, the remaining active rows must still sum to 100%. Failing this validation will prevent expense distribution from processing correctly.
Percentage Allocation vs. Direct Allocation
| Aspect | Direct Allocation | Percentage Allocation |
|---|---|---|
| Purpose | Tracks physical location of the machine | Distributes operating costs across jobs |
| Concurrency | One active allocation at a time | Multiple jobs simultaneously |
| Affects | Where the machine can be utilized | How expenses are charged to jobs |
| Independence | These operate independently — a machine can be physically at Job A but have costs split 60/40 between Job A and Job B | |
Expense Upload
For bulk expense recording, JobNext supports uploading machine expenses via Excel:
- Navigate to Equipment > Machines
- Use the Upload Machine Expenses option from the actions menu
- Download the template Excel file
- Fill in machine codes, expense types, amounts, and dates
- Upload the completed file
- Review the validation results and confirm
Viewing Expense History
To view all expenses recorded against a machine:
- Navigate to Equipment > Machines
- Click on the machine to open its detail view
- Scroll to the Expenses or Cost Summary section
- Filter by date range, expense type, or job to narrow results
The cost summary shows total expenses broken down by type and job allocation, helping project managers understand the true cost of operating each asset.
Impact on Project Costing
Machine expenses directly affect project cost reports:
- Job Cost Curves — Machine costs appear as a separate line item in project cost analysis
- Budget vs Actual — Compares estimated equipment costs (from job estimates with resource type “E”) against actual expenses
- Cost Allocation Reports — Shows how each machine’s costs are distributed across jobs
Frequently Asked Questions
Can I change the percentage allocation retroactively?
Changing the allocation affects future expense distributions only. Previously posted expenses retain their original distribution. If you need to correct past allocations, you would need to create adjustment vouchers.
What happens if percentage allocation doesn’t add up to 100%?
The system will flag this as a validation error. Expense distribution will not process correctly until the active allocation rows total exactly 100%. Check for inactive rows that may need to be reactivated or adjusted.
How are hired machine expenses handled?
Hired machines (not owned assets) are tracked through Work Orders. Their costs are charged directly to the hiring job and do not go through percentage allocation, since the hire charge is inherently job-specific.