Pennsylvania Code
Title 7 - AGRICULTURE
Part VI - PENNSYLVANIA MILK BOARD
Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS
SPECIFIC INSTRUCTIONS
Section 149.26 - Distribution of costs
Universal Citation: 7 PA Code ยง 149.26
Current through Register Vol. 54, No. 44, November 2, 2024
(a) Natural expense accounts shall be allocated directly, wherever possible, to the appropriate cost center, except for "Executive Salaries," which shall be allocated only to the "Administrative" center.
(b) Distribution of costs accumulated in the service centers shall be allocated in the following order:
1st-Administrative
2nd-General Plant
3rd-Warehouse
4th-Power Plant
5th-Transportation
6th-Garage
(c) Distribution of the costs accumulated in the service cost centers shall be allocated to the appropriate productive cost centers.
(d) Final distribution shall be allocated between controlled and noncontrolled products.
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