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 ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

Many companies use some type of system to determine the minimum value of produced products. Process costing is an allocation system companies use to allocate cost for homogeneous items produced by a ...

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 ...