diff --git a/PTC/management_dashboard_preview.html b/PTC/management_dashboard_preview.html
index eccf12d..0007ca7 100644
--- a/PTC/management_dashboard_preview.html
+++ b/PTC/management_dashboard_preview.html
@@ -6840,11 +6840,9 @@
                                             </div>
                                         </div>
                                         <div style={{ display: "grid", gap: 18, marginTop: 18 }}>
-                                            {((lifecycleAccountDetailModal.account_code || "").startsWith("SHARED_") ||
-                                                Number(lifecycleAccountDetailModal.allocation_source_amount || 0) > 0 ||
-                                                Number(lifecycleAccountDetailModal.detail?.allocation_source_amount || 0) > 0) && (
-                                                <section className="mini-card">
-                                                    <div style={{ fontSize: 16, fontWeight: 700 }}>배부 계산식</div>
+                                        {((lifecycleAccountDetailModal.bucket_label || "") === "인건비" || (lifecycleAccountDetailModal.bucket_label || "") === "관리비") && (
+                                            <section className="mini-card">
+                                                <div style={{ fontSize: 16, fontWeight: 700 }}>배부 계산식</div>
                                                     <div className="subtle" style={{ marginTop: 6 }}>
                                                         본사관리비 배부원천 x (프로젝트 기준값 / 전체 기준값)
                                                     </div>
@@ -6866,9 +6864,12 @@
                                                                 allocated_amount: lifecycleAccountDetailModal.allocation_result_amount ?? 0,
                                                             }];
                                                             const list = rows.length ? rows : fallback;
-                                                            return list.map((row, idx) => {
-                                                                const sourceAmount = Number(row.source_amount || 0);
-                                                                const allocatedAmount = Number(row.allocated_amount || 0);
+                                                        if (!list.length || (list.length === 1 && Number(list[0].source_amount || 0) === 0 && Number(list[0].allocated_amount || 0) === 0)) {
+                                                            return <div key="alloc-empty">해당 계정의 배부 원천 금액이 없어 계산식이 없습니다.</div>;
+                                                        }
+                                                        return list.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 (