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 ...

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 ...

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 ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

This paper introduces a novel approach for allocating a bank’s risk capital across individual portfolios and transactions. This allocation is pivotal for various capital applications, including ...

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 ...

Ali Hussain has a background that consists of a career in finance with large financial institutions and in journalism covering business. Vikki Velasquez is a researcher and writer who has managed, ...

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 ...

In the Matter of Viking Pump, Inc. and Warren Pumps LLC Insurance Appeals, No. CTQ‑2015‑00003 (NY) Yesterday, on March 29, 2016, the New York Court of Appeals, New York’s highest court, will hear oral ...

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 ...