The cost allocated to lessees is rounded down to multiples of CHF 0.01. The resulting amount invoiced is rounded up or down to multiples of CHF 0.05. This may result in a penny amount that are automatically booked towards the rounding account.

For example if a cost of CHF 100.00 needs to be distributed 1:2 between two parties. The first party is allocated CHF 33.33 and the second party CHF 66.66. So the missing CHF 0.01 will be allocated to rounding. Then when the amount is invoiced. Party one is invoiced CHF 33.35 and party two CHF 66.65. So in this case the final invoiced amount would be CHF 100.00 with rounding values having disappeared. Depending on the situation a penny amount will remain in favor or on the account of the owner.

The rounding down of cost allocated will on average lead to some pennies less for the owner. This is intentional to prevent questions and discussions from lessees in situation where arbitrary rounding up/down would have need to be applied else. (E.g. dividing CHF 100 equally between 3 parties.)