§ 149.26.  Distribution of costs.

 (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.

Source

   The provisions of this §  149.26 amended March 25, 1983, effective March 26, 1983, 13 Pa.B. 1139. Immediately preceding text appears at serial page (41206).

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