Capital stays dynamic
Make reallocation a governed operating decision, not an annual reset.
Prepare the current position and alternatives while preserving the authority, rationale, and effects of the decision.
Start with available capital
Know what is merely approved, already committed, deployed, reversible, contractually constrained, or waiting on evidence before comparing alternatives.
Compare honestly
TallyUp keeps scenarios and proposed alternatives separate from observed facts. Decision-makers can see which assumptions drive each option and which evidence is still missing.
Retain the action trail
An accepted reallocation remains linked to its authority and downstream procedures. Later reviews can see why capital moved and whether the new use delivered what was expected.