Select the source resource (the resource the effort of which is to be reduced) and expand the tree structure.
All projects and tasks for which this resource is scheduled are displayed.
The tasks are displayed sorted by their calculated end dates (Calc. end).
For the required project, add a new resource to which the effort from the source resource is to be distributed. To do so,
right-click on the project and select the Insert → New resource context menu command. or
click on the plus button.
Select the target resource from the listbox in the inserted line in the Resource name field.
If the logged-on user is allowed to access the resources of other departments (see Rights Management), they will be available for selection as target resources in the resource listbox as well.