Pennsylvania Code
Title 7 - AGRICULTURE
Part VI - PENNSYLVANIA MILK BOARD
Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS
CHART OF ACCOUNTS
Section 149.46 - Cooperative cost centers

Universal Citation: 7 PA Code ยง 149.46

Current through Register Vol. 54, No. 44, November 2, 2024

(a) Cost centers for cooperatives, as defined in the act, shall be as follows:

(1) Field services. Providing direct assistance to producers by inspecting and improving producer milk production and quality.

(2) Laboratory. Testing for quality and components of producer milk and bulk milk delivered to dealers including direct testing costs and related materials.

(3) Producer payroll. Making payment to producers for milk.

(4) Sales invoicing. Invoicing producer milk customers.

(5) Dispatch, logistics and hauling. Hauling and coordinating the hauling of producer milk for both collection and delivery of raw milk.

(6) Calibration services. Providing producer calibration services including cooperative-owned vehicles.

(7) Producer relations. Developing and maintaining producer relationships.

(8) Customer relations. Developing and maintaining customers for producer milk.

(9) General and administrative. Administering and managing the cooperative's milk marketing activity including costs related to human resources, information technology, corporate and executive expenses, professional fees and occupancy. The amount shall be a proportion of these costs which the cooperative reasonably allocates to its milk marketing activity.

(b) Cooperatives shall report these cost centers and allocate them into the applicable operating ledger accounts described in § 149.43(b) (relating to cost centers and operating accounts). Allocations and reports must be in accordance with generally accepted accounting principles. Cooperatives that are not in the reporting cross-section shall submit a less detailed report.

(c) The cost allocations must be based only on the cooperatives' milk marketing activities for their producers (members and nonmembers).

(d) The annual reporting deadline is May 1 for cooperatives that are included in the reporting cross-section and June 15 for all other cooperatives.

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