The transfer basis determines the budget calculation type. - In amounts by period: The time allocation of the nature of the budget to be calculated is not applied to the calculation expression. The expression is calculated period by period and updates the budgeted amount period by period. The original allocation of the budgets that make up the expression is kept. - In annual amounts: The time allocation of the nature for the budget to be calculated is applied to the global amount, calculated by the expression. Each budget, which makes up the expression, is calculated for its period. The budget calculation expression is thus evaluated, then the allocation is applied, to find the budgeted amount period by period.