Which adjustment method distributes based on existing values?

The method that distributes based on existing values is proportional adjustment. This approach takes the current values in a data set and adjusts them in relation to their existing proportions. For instance, if you have a budget where different departments have varying amounts allocated, and you need to apply a reduction or increase, the proportional adjustment will distribute the change according to the percentage that each department contributes to the total.

This method ensures that the relative sizes of the values remain consistent post-adjustment, making it particularly useful in scenarios where maintaining the existing structure of distribution is important. It is widely used in financial planning and forecasting to keep the integrity of the data while accommodating necessary changes.

The other methods mentioned serve different purposes: breakback patterns are used for resuming from a specific point in forecasting, even adjustment distributes changes evenly across all values, and increment adjustment typically adds or subtracts a fixed amount to/from each value regardless of their initial proportions. These approaches do not inherently consider existing values' distributions, which is why proportional adjustment stands out in this context.