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  "body": "# Cost Allocation Agent\n\n> A-2702 • Revenue & Cost Accounting\n\n## Overview\n\n- **Persona:** Cost Accountant\n- **Department:** finance\n- **Objective:** Activity-based costing with multiple driver comparison identifies the most equitable allocation method. Gemini interprets disputes and recommends allocations with documented rationale reducing conflict. so the Cost Accountant can move the Allocation cycle time KPI.\n\n## KPI summary\n\n- **Allocation cycle time**: 3-5 days → < 1 day\n- **Allocation disputes**: 10-15 per quarter → 2-3 with rationale\n- **Driver accuracy**: One-size-fits-all → Activity-based optimization\n\n## Contents\n\n- [Playbook — role, scope, guardrails](/playbook.md)\n- [Source Systems](/systems/index.md)\n- [Data Entities](/tables/index.md)\n- [Agent Tools](/tools/index.md)\n- [Workflow Stages](/workflow/index.md)\n- [Query Capabilities](/queries/index.md)\n- [Eval Scenarios](/tests/index.md)\n- [Source Documents](/documents/index.md)\n- [Claims](/claims/index.md)\n- [Policies](/polic",
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