To Allocate down do:
A =Source or SUM or Summary Acct
B/C =CC-SQFT(LOOP)/TOTAL-SQFT(SUM-unless Summary Acct)
T =Target(LOOP)
O = Same as source
To Clear accounts to one account (T becomes the offset and O becomes the Target)
A =Loop the CC's
B/C =-1/1 (to create the opposite of the balance on account)
T =Loop the CC's
O =Destination of all the balances
Note: Don't use a SUM on a summary value.