AGMA 927-A01, Load Distribution Factors - Analytical Methods for Cylindrical Gears, describes an analytical procedure for the calculation of face load distribution factor. The iterative solution that is described is compatible with the definitions of the term face load distribution (KH) of AGMA standards and longitudinal load distribution (KH$ and KF$) of the ISO standards. The procedure is easily programmable and flow charts of the calculation scheme, as well as examples from typical software are presented.