Mark, I am not completely sure what the other groups want to do; however,  assuming a fixed amount of the "internal" legal costs are fairly represented  by this allocation as ENA's "capacity" charge, you are correct.
This number  will be in the P/L under your name.
The "outside" legal costs should be  tracked and controlled and carried at the business unit (by deal) level.
I  need an estimate of the quarterly "capacity charge" for ENA and an estimate  of outside legal costs by business unit.
Regards

2001 Allocations