diff --git a/PTC/management_dashboard_preview.html b/PTC/management_dashboard_preview.html
index ac06651..33472ec 100644
--- a/PTC/management_dashboard_preview.html
+++ b/PTC/management_dashboard_preview.html
@@ -5397,6 +5397,7 @@
                                                                 {(lifecycleBreakdownModal.projects || []).length ? (
                                                                     (() => {
                                                                         const projects = Array.isArray(lifecycleBreakdownModal.projects) ? lifecycleBreakdownModal.projects : [];
+                                                                        const accounts = Array.isArray(lifecycleBreakdownModal.accounts) ? lifecycleBreakdownModal.accounts : [];
                                                                         const roleAmount = {
                                                                             영업: 0,
                                                                             설계: 0,
@@ -5419,6 +5420,31 @@
                                                                             }
                                                                             sharedAmount += shared;
                                                                         });
+                                                                        const allocationMode =
+                                                                            (accounts.find((acc) => (acc.allocation_mode || "").trim()) || {}).allocation_mode || effectiveCommonAllocationMode;
+                                                                        const aggregatedByYearMonth = {};
+                                                                        accounts.forEach((acc) => {
+                                                                            const rows = Array.isArray(acc.allocation_details) ? acc.allocation_details : [];
+                                                                            rows.forEach((row) => {
+                                                                                const key = String(row.year_month || "");
+                                                                                if (!aggregatedByYearMonth[key]) {
+                                                                                    aggregatedByYearMonth[key] = {
+                                                                                        year_month: key,
+                                                                                        source_amount: 0,
+                                                                                        project_basis_amount: Number(row.project_basis_amount || 0),
+                                                                                        total_basis_amount: Number(row.total_basis_amount || 0),
+                                                                                        display_project_basis_amount: Number(row.display_project_basis_amount ?? row.project_basis_amount ?? 0),
+                                                                                        display_total_basis_amount: Number(row.display_total_basis_amount ?? row.total_basis_amount ?? 0),
+                                                                                        allocated_amount: 0,
+                                                                                    };
+                                                                                }
+                                                                                aggregatedByYearMonth[key].source_amount += Number(row.source_amount || 0);
+                                                                                aggregatedByYearMonth[key].allocated_amount += Number(row.allocated_amount || 0);
+                                                                            });
+                                                                        });
+                                                                        const sharedAllocationDetails = Object.values(aggregatedByYearMonth).sort((a, b) =>
+                                                                            String(a.year_month || "").localeCompare(String(b.year_month || ""))
+                                                                        );
                                                                         const groupedRows = [
                                                                             { key: "영업", label: "영업", amount: roleAmount.영업, showWhenZero: false, codes: Array.from(roleCodes.영업) },
                                                                             { key: "설계", label: "설계", amount: roleAmount.설계, showWhenZero: false, codes: Array.from(roleCodes.설계) },
@@ -5448,6 +5474,24 @@
                                                                                 <div className="subtle" style={{ marginTop: 4 }}>
                                                                                     {(item.codes || []).length ? item.codes.join(", ") : "-"}
                                                                                 </div>
+                                                                                {item.key === "공통배분분" && (
+                                                                                    <div className="subtle" style={{ marginTop: 6, lineHeight: 1.5 }}>
+                                                                                        <div>본사관리비 배부원천 x (프로젝트 기준값 / 전체 기준값)</div>
+                                                                                        <div>기준값: {allocationMode === "income_ratio" ? "프로젝트 입금 / 전체입금" : "프로젝트 지출 / 전체지출"}</div>
+                                                                                        {(sharedAllocationDetails.length ? sharedAllocationDetails : [{ year_month: "", source_amount: 0, display_project_basis_amount: 0, display_total_basis_amount: 0, allocated_amount: item.amount || 0 }])
+                                                                                            .map((row, idx) => {
+                                                                                                const sourceAmount = Number(row.source_amount || 0);
+                                                                                                const allocatedAmount = Number(row.allocated_amount || 0);
+                                                                                                const projectBasisAmount = Number(row.display_project_basis_amount ?? row.project_basis_amount ?? 0);
+                                                                                                const totalBasisAmount = Number(row.display_total_basis_amount ?? row.total_basis_amount ?? 0);
+                                                                                                return (
+                                                                                                    <div key={`shared-inline-alloc-${idx}`}>
+                                                                                                        {((row.year_month || "").slice(0, 4) || "-")}년 · {fmt(sourceAmount)}원 x ({fmt(projectBasisAmount)}원 / {fmt(totalBasisAmount)}원) = {fmt(allocatedAmount)}원
+                                                                                                    </div>
+                                                                                                );
+                                                                                            })}
+                                                                                    </div>
+                                                                                )}
                                                                             </div>
                                                                             <div style={{ textAlign: "right", fontWeight: 700 }}>
                                                                                 {fmt(item.amount || 0)}원