Thank you. Apparently you are right - I was not reading parent correctly. To your 2nd point, I constructed my hypothetical badly, but regardless, I've learned

Thank you. Apparently you are right - I was not reading parent correctly. To your 2nd point, I constructed my hypothetical badly, but regardless, I've learned that I (personally) don't like to depend on the client for accurate monthly or quarterly reports, and then have to do some anti "Hollywood accounting" measures on it, or deal with the inevitable re-org's required re-calculation. I completely understand what you are saying, but if possible, I like to make sure that the client is getting somewhere in the ballpark of at least 10:1 (pro forma, reviewed and agreed to by client) and call it a day. If I had a slightly different personality, your way can be a very (!) good way.