SYMPTOM:
When a consolidation element contains a division, the subtotals are calculated incorrectly in Strategy Developer 9.x, although the metric values are correct. This may occur despite the fact that the metric is a simple metric.
CAUSE:
As with other scenarios without consolidations where divisions are involved, it is important to determine the order in which division occurs.
For example, if A and B are two attribute elements and the consolidation element is defined as A/B, then users need to know which of the following two options gives the correct subtotals:
Example 1
(A1/B1) + (A2/B2) + ...
Example 2
(A1 + A2 + ....)/(B1 + B2 + ....)
STEPS TO REPRODUCE:
The following images illustrate the two examples above using a simple report in the Strategy Tutorial project which contains the following objects:
Consolidation subtotals must be enabled, as shown below:

The consolidation should be created as shown below:

Below is the report showing results as per example one consolidation division:

Below is an example of default evaluation order which is used in example one:

Below is the report showing results as per example two consolidation division:

Below is an example of default evaluation order which is used in example two:

ACTION:
The evaluation order of the report may need to be modified.
NOTE: This technical note only concerns subtotals in consolidations. If the issue concerns compound metric divisions or subtotals on compound metrics, users are advised to also check technical notes describing smart metrics.
KB418975