From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

This is a preview. Log in through your library . Abstract Health departments in developing countries are increasingly turning to financial cost-accounting studies to help inform their management and ...

Reliability allocation methods play a pivotal role in engineering, serving as the means by which system-level reliability requirements are systematically distributed among individual subsystems and ...

On May 13, 2024, the Federal Energy Regulatory Commission (“FERC” or “Commission”) established “a new foundation” upon which new electric transmission facilities can be planned, paid for, and built.

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

On November 21, 2024, the Federal Energy Regulatory Commission (FERC or Commission) issued Order No. 1920-A 1 addressing requests for rehearing and clarification of FERC’s landmark final rule on ...

The IRS issued proposed regulations that affect taxpayers who produce or resell property and allocate costs under the simplified production method or simplified resale method (REG-126770-06). The ...