Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › CHART OF ACCOUNTS › Section 149.43 - Cost centers and operating accounts

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Cost centers shall be as follows:
(1)
Receiving, laboratory, and field
				  work.
(2)
Standardization and pasteurization.
Productive cost center,
				  which includes accountable costs associated with standardizing, pasteurizing
				  and homogenizing milk.
(3)
Bottling.
Productive cost center, which includes accountable
				  costs associated with the bottling and packaging of fluid milk and cream
				  items.
(4)
Manufacturing
				  other than ice cream.
Productive cost center, which includes all
				  accountable costs associated with the manufacture of sour cream, cottage
				  cheese, dips, and so on.
(5)
Ice cream manufacturing.
Productive cost center, which
				  includes accountable costs associated with the manufacture of ice cream and
				  other frozen products.
(6)
Ice cream hardening room.
Productive cost center, which
				  includes accountable costs associated with operating the ice cream and frozen
				  products hardening room.
(7)
Cold room, shipping and loading.
Productive cost center, which
				  includes accountable costs associated with storing finished fluid milk products
				  and other perishable products handled by the licensee, including shipping and
				  loading and unloading of transportation units.
(8)
Delivery.
Productive
				  cost center, which includes accountable costs associated with the delivery of
				  milk, cream and other products (excluding ice cream and other frozen products)
				  on routes.
(9)
Delivery,
				  ice cream.
Productive cost center, which includes accountable costs
				  associated with the delivery of ice cream and other frozen products to
				  customers.
(10)
Selling.
Productive cost center, which includes accountable
				  costs associated with selling of the products handled, and shall be separated
				  into the following categories:
(i) Ice cream,
				  which includes ice cream and other frozen products.
(ii) Packaged milk and cream, which includes
				  packaged fluid milk, cream, sour cream and any other products for which the
				  Board sets minimum prices (whether the transaction is controlled or
				  noncontrolled).
(iii) Other
				  products, which include items such as drinks, juices, ice cream mix, dips, bulk
				  sales of fluid milk and cream, and any other items not included in subparagraph
				  (i) or (ii).
(11)
Administrative.
Productive cost center, which includes the
				  total accountable costs associated with administering the overall business of
				  the licensee.
(12)
Garage.
Service cost center from which all expenditures shall
				  be distributed to the productive and service cost centers in proportion to the
				  benefit that the garage renders to other cost centers.
(13)
Transportation.
Service
				  cost center which includes accountable costs associated with transporting milk
				  of the licensee from the plant where processed to the distribution point or
				  center of licensee. Costs accumulated in this center shall be distributed to
				  the respective productive cost centers in proportion to the benefit that this
				  cost center renders to the productive cost centers.
(14)
Power plant and
				  refrigeration.
Service cost center from which expenditures shall be
				  distributed to the productive and service cost centers in proportion to the
				  benefit that the power plant and refrigeration renders to other cost
				  centers.
(15)
Warehouse.
Service cost center from which all warehouse
				  expenditures shall be distributed to the productive and service cost centers in
				  proportion to the benefit that the warehouse renders to other cost
				  centers.
(16)
General plant
				  maintenance.
Service cost center from which all general plant
				  maintenance expenditures shall be distributed to the productive and service
				  cost centers in proportion to the benefit that the general plant maintenance
				  renders to other cost centers.
(17)
Blow-molder.
Productive cost center which includes accountable
				  costs associated with the production of blow-mold plastic containers.