Shown below is a trial balance that displays three partitions. Partitions will always balance, except possibly the budget partition (more on this in a moment). The reason partitions balance is simple. All postings for an individual transaction balance (i.e. debits are guaranteed to equal credits) and all postings are tagged with the partition tag. So you can see below that the financial and order partitions balance.
A budget partition will only balance when you budget closing balances for perpetual accounts, like banks, payables and receivables. Many (most) organizations only budget (forecast) the periodic accounts, like revenue and expenses. The out of balance budget column shown below happens if only the periodic accounts are budgeted. If you budget all accounts, it will balance.
Shown below is a trial balance that displays the financial partition and three projects. Allocations do not usually balance. For example, you may split up the telephone bill to allocate portions to three projects, but when you pay the bill you don't split up the payment and allocate the same portions to the same projects. If you did, the trial balance would balance.
