Where the two sides disagree
Different units, different periods, different owners — and the difference nobody computes.
Different Units on Each Side
The four ways the two sides of a capacity account end up in different units, and the conversion sheet that makes them comparable in an afternoon.
Different Periods on Each Side
Why supply and demand are measured over different windows, the three mismatches that follow, and how to align them without forcing everybody onto one calendar.
Different Owners on Each Side
Why nobody owns the subtraction, the four people who own pieces of it, and the smallest arrangement that makes the account somebody's job.
The Difference Nobody Computes
The one operation that turns two documents into a plan, why it is almost never performed, and the three numbers it produces.
When One Side Is Deliberately Optimistic
The incentives that make each side of a capacity account shade its numbers, how to tell shading from error, and the structural fixes that work better than exhortation.
Rounding, Buffers and Hidden Contingency
Where contingency hides in a capacity account, how much of it is appropriate, and why several small hidden buffers are worse than one large visible one.
Putting the Two Sides on One Page
The one-page layout that makes a capacity account readable, what goes above and below the line, and why both sides must appear in the same document.