Compensation keys (cost drivers for the allocation of costs between cost centers, e.g., cases for administrative costs or floor area for maintenance costs) have to follow the method of causation.
Depreciation, in accounting, the allocation of the cost of an asset over its economic life.
Hence, for a fair allocation of the cost savings among the owners, a set of methods based on the CGT theory including Shapley value, τ value, least core, and equal cost saving method were proposed.
Each service was costed independently, with an allocation of indirect cost for those services provided by the same provider, specifically ProTEST coordination, IPT, Outreach, and ProTEST clinic, which were provided by the ZAMBART project team and the VCT centres which were provided by KCTT.
The Corporate segment comprises of costs incurred by the headquarters, and net of the allocation of a portion of these costs to each of the businesses.
When an allocation can be made by assignment of a cost grouping directly to the function benefitted, the allocation must be made in that manner.
The distribution must be made in accordance with the bases described herein unless it can be demonstrated that the use of a different base would result in a more equitable allocation of the costs, or that a more readily available base would not increase the costs charged to Federal awards.
To defer income upon the sale of parcels from a tract of land purchased, proper allocation of the cost among the various parcels must be done.
The present paper differs from the existing literature because it starts from an analytical cost allocation of the actual costs incurred by hospitals when treating patients in an ED.
But the project ran into problems over the allocation of land, cost overruns and even workers' riots, which rarely occur in Saudi Arabia.
When a large-scale network is to be constructed jointly by several agents, both the optimal network design and the fair allocation of its cost are essential issues.
