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When is the normal cost different under 404 and 412?

COST different normal
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When is the normal cost different under 404 and 412?

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As shown on overhead pages 404REG-12 through 404REG-16, if you have a non-zero UAL, then the 404 and 412 NC must be the same. If you don’t have any UAL, then the cost method is Aggregate or Individual Aggregate.

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