Houston Chronicle

What Are Some Ways to Allocate Indirect Cost?

Cost allocation is significantly more straightforward when allocation involves direct rather than indirect costs. The object of cost allocation is to assign costs to one or more specific cost objects ...
Houston Chronicle

Example of Cost Allocation of Direct Labor Methods

Cost allocations using the direct labor method of accounting work the best when a business produces only one or two types of products. Using this traditional method of determining a company's labor ...
Harvard Business School

The Shapley Value as Applied to Cost Allocation: A Reinterpretation

Roth, A. E., and R. E. Verrecchia. "The Shapley Value as Applied to Cost Allocation: A Reinterpretation." Journal of Accounting Research 17, no. 1 (spring 1979): 295 ...
JD Supra

Government Contracts Cost and Pricing: Allocation of Direct and Indirect Costs

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 ...
JD Supra

Order No. 1920-B Affirms FERC’s Long-Term Transmission Planning and Cost Allocation Rule

On April 11, 2025, FERC issued Order No. 1920-B, which clarified and maintained key requirements from Order No. 1920-A regarding long-term transmission planning and cost allocation. FERC clarified ...