The following tables standardize rule 16.1b regarding proportional expenditure of movement points for infantry units changing between line and column. The purpose of the tables is to save you a little head-math and establish a standard before you and your opponent get into an argument over whether a unit has just enough Movement Allowance to complete some key maneuver.

Procedure:

Find the number of MPs the unit has spent before and including the formation change in the "spent" column. Then read across to the "left" column to see how many MPs the unit has left to spend in its new formation.

The interpretation used to calculate these MAs is as follows: the number of MPs already spent (including the 1-point formation change cost) is expressed as a fraction of the unit's MA after the formation change. For example, 1 movement point is 1/ 5th of the MA of a unit in line. After spending this point to change to column, the unit has spent 1 /5th of 8, or 1.6 MPs. That number rounds up to 2, leaving the unit with 6 MPs.

Line to Column
Spent	Left
1	6
2	5
3	3
4	2

Column to Line
Spent	Left
1	4
2	4
3	3
4	2
5	2
6	1
7	1

Examples:

1. The 6 Light / W-L, in line formation, changes facing one hexside to face down a road, then flips to column. It has spent 2 MPs, so it has 5 MPs remaining.

2. Retz/S Div, in column, moves one hex into a Walled Farm, changes facing one hexside, and flips into line, for a total expenditure of 4 MPs. The unit can now spend up to 2 more MPs.

If you do something unusual, like change formation twice in a Movement Phase and move or reface the unit after the second formation change, the rounding built into the tables may cause some distortions.

Some people use a more liberal interpretation, counting the cost of a formation change at the beginning of movement against the resulting formation's MA. In this case, a unit could change from line to column and still expend 7 more MPs. I think this is squeezing an extra point, but if you and your opponent agree on this idea, then use it. My advice is that you discuss any such ground rules before you start the first game turn.