How are yearly costs spread?

A yearly cost counts as its yearly amount divided by 365, on every day it covers. A monthly cost counts as 12 times its monthly amount, divided by 365. A one-time cost lands whole on the day it was booked.

So €1.200,00 of yearly insurance is about €3,29 a day, and €300,00 a month of software about €9,86 a day. That is the same every day, whatever the length of the month. A 31-day month carries a bit more than the monthly amount, and February a bit less. A cost with an end date stops on that date, and one that starts later waits for its day.

Spreading is what makes a daily statement readable at all. Without it, the day the insurance bill arrives looks like a disaster, and the rest of the month looks better than it was. The maths is worked through in spreading overhead.

The daily shares are rounded so that any range you pick adds up to the cent. That is why one day can show a cent more than the next. On the Overhead page, the Daily P&L impact column shows each cost's daily share. Costs you add this way count in Overhead Costs, line 31 of your P&L. Marketing spend is spread the same way, but counts in Marketing Costs.