Pennsylvania Code
Title 7 - AGRICULTURE
Part VI - PENNSYLVANIA MILK BOARD
Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS
SPECIFIC INSTRUCTIONS
Section 149.28 - Point values
Universal Citation: 7 PA Code ยง 149.28
Current through Register Vol. 54, No. 44, November 2, 2024
(a) Point value for allocation of plant cost centers shall be as follows:
| 1 fluid gallon-milk, etc., ice cream fruit drinks, yogurt | 4 points, others in proportion |
| Dips, sour cream, cottage cheese 12-16 oz. | 1 point |
| Under 12 oz. | 1/2 point |
| Butter, margarine, bread, eggs | 1 point-lb., loaf, doz. |
| Aerated whips, cream, reddi whip | 1 point per can |
| Ice cream novelties | 2 points per doz. |
| All other items | 2 points per $1.00 sales |
(b) All other items shall include nonprocessed fruit drinks, purchased for resale in unchanged form and package.
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