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In this tutorial, Tanya demonstrates how to create an allocation rule and generate allocation journals. She distributes $55,000 communication cost across six cost centers based on headcount. The chart of accounts has six segments: Company, Line of Business, Account, Cost Center, Product, and Intercompany. Communication cost is recorded in a specific account, while headcount is in account 91000 using the STAT currency. All cost centers are under parent cost center 700. To begin, navigate to Calculation Manager and create an allocation rule for the US Chart of Accounts cube associated with the US Primary Ledger.