If the usage of a facility can be accurately attributed to specific projects, could it be a directly incurred cost rather than a directly allocated cost?
A. It could be directly incurred if you can identify usage by each project and have a means of charging costs based on actual usage. The records must be auditable. The alternative approach is to allocate costs to projects based on a charge-out rate, in which case the figures are estimates and should be shown as `Other Directly Allocated’ costs.
Related Questions
- If the usage of a facility can be accurately attributed to specific projects, could it be a directly incurred cost rather than a directly allocated cost?
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