Source: http://publiccontractinginstitute.com/author/david-c/
Timestamp: 2018-09-21 19:51:21
Document Index: 346059405

Matched Legal Cases: ['art 3', 'art 1', 'art 2', 'art 3', 'art 2', 'art 1', 'art 2', 'art 3', 'art 1', 'art 1', 'art 2', 'art 3', 'art 3', 'art 1', 'art 2', 'art 3']

David Capitano, Instructor/Cost Accounting Consultant | Public Contracting Institute
*This is Part 3 of a 3-part blog. Each part addresses the fundamental requirements and techniques for application related to the standard, and provides specific examples. Part 1 addressed the basic requirements/techniques for allocating home office expenses to segments. Part 2 addressed the requirements/techniques for allocating home office residual expenses to segments. This Part 3 will addresses special allocations of home office expenses to segments. Background: To provide criteria for allocating home office expenses to the segments of an organization based on the beneficial or causal relationships between the expenses and the receiving segments (CAS 403-20(a)). Special Allocations of Home Office Expenses to Segments In accordance with CAS 403‑40(c)(3) and CAS 403-50(d), where a particular segment receives significantly more or less benefit from residual expenses … Continue reading →
Posted in The Practical CAS, Uncategorized
*This is Part 2 of a 3-part blog. Each part addresses the fundamental requirements and techniques for application related to the standard, and provides specific examples. Part 1 addressed the basic requirements/techniques for allocating home office expenses to segments. This Part 2 addresses the requirements/techniques for allocating home office residual expenses to segments. Part 3 will address special allocations of home office expenses to segments. Background: To provide criteria for allocating home office expenses to the segments of an organization based on the beneficial or causal relationships between the expenses and the receiving segments (CAS 403-20(a)). What it covers: The allocation of home office expenses to segments of the organization (CAS 403-20(a)). What it does not cover: The accounting treatment of the home office expenses after … Continue reading →
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*This is Part 1 of a 3-part blog. Each part addresses the fundamental requirements and techniques for application related to the standard, and provides specific examples. This Part 1 addresses the basic requirements/techniques for allocating home office expenses to segments. Part 2 will address the requirements/techniques for allocating home office residual expenses to segments. Part 3 will address special allocations of home office expenses to segments. Background: To provide criteria for allocating home office expenses to the segments of an organization based on the beneficial or causal relationships between the expenses and the receiving segments (CAS 403-20(a)). What it covers: The allocation of home office expenses to segments of the organization (CAS 403-20(a)). What it does not cover: The accounting treatment of the home office expenses … Continue reading →
Posted on July 9, 2014 by David Capitano, Instructor/Cost Accounting Consultant
*This is Part 3 of a 3-part blog. Each part addresses the fundamental requirements and techniques for application related to the standard, and provides specific examples. Part 1 addressed the overall purpose of the standard, as well as the requirements/techniques for the accumulation of IR&D and B&P costs. Part 2 addressed the allocation of IR&D and B&P costs, except for special allocations. This Part 3 addresses special allocations of IR&D and B&P costs. Background: As stated at CAS 420-20, the purpose of the standard is to provide criteria for the accumulation of IR&D and B&P costs, and for the allocation of such costs to cost objectives based on the beneficial or causal relationship between such costs and cost objectives. Special Allocations of IR&D and … Continue reading →
Posted in The Practical CAS, Uncategorized	| Leave a reply