# Margin Bridge Price Cost Split Check

Split a margin change into price-driven and cost-driven parts before explaining it.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Two periods of revenue, cost of goods and gross margin.

## Workflow
1. Compute gross margin for each period.
2. Recompute the margin holding price constant, then holding cost constant.
3. Attribute the change to price and cost parts.
4. Return the bridge without a pricing decision.

## Output contract
period | revenue | cogs | margin | price_part | cost_part | decision_unproved

## Fictional acceptance test
Fictional period one: revenue 200, cost 120, margin 40%. Period two: revenue 220, cost 143, margin 35%. Cost rose 23 while revenue rose 20; the margin fell 5 points. Assigning the whole fall to price would misstate the bridge.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/profit-margin/

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