Discover what applied cost means in accounting, how it works with allocation rates, and see an example to understand its role ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...

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: ...

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 ...

On April 21, 2022, the Federal Energy Regulatory Commission (“FERC” or “Commission”) issued a much-anticipated Notice of Proposed Rulemaking (“NOPR”) proposing changes to its transmission planning and ...