Cost allocation is the process through which a business allocates funds during the budgeting process. As a small business grows and different teams form, a new form of cost allocation is available: ...

Small businesses that use job-order costing systems need to determine an allocation base to apply manufacturing overhead to jobs. Manufacturing overhead costs, those costs that are not directly ...

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 ...

My first article in this series, “Ten Steps to Modifying User Behavior and Reducing IT Costs,” described 10 steps IT departments could take to negotiate the road to demand management by modifying user ...

Costs matter - in collective proceedings, where costs can be staggeringly high at the certification stage alone, costs allocation can be an important factor influencing parties’ litigation conduct.

On April 21, 2022, the Federal Energy Regulatory Commission (“FERC” or “Commission”) issued a Notice of Proposed Rulemaking (“NOPR”) aimed at reforming long-term regional transmission planning. The ...

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 ...