Direct and indirect distribution
[DOC File]CHAPTER ONE
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Direct/indirect. What is a channel of distribution? ... Distribution of Services. Direct channel and possible franchising. What is retailing? Where do you take your dog to get a new tail! 2.7 mil stores in the U.S. $2.2 trillion. Operating costs are roughly 2.5 more than wholesaling.
[DOC File]Cost Policy Statement
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Auditable labor distribution records which reflect the actual activities of employees are maintained to support the mix of direct/indirect charges. Describe how release time (vacation, sick leave, holiday pay, etc.) is treated. Include information on whether vacation time is accrued and charged to programs when earned or charged when taken ...
[DOC File]Regulatory/Statutory - HUD
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After direct costs have been determined and assigned directly to Federal awards and other activities, as appropriate, indirect costs are those remaining to be allocated to benefited cost objectives. The cost and other data used to distribute the costs should be supported by formal accounting and other records that support the propriety of the ...
[DOCX File]Sample Indirect Cost Proposal Format For Nonprofit ...
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Direct allocation or multiple allocation methods: If this method is used please provide the allocation base used for determining amounts applied to direct programs and indirect cost pool. Examples for allocation bases for occupancy distribution are FTE occupied, labor dollars, sq-ft analysis, etc.
[DOC File]Sample Indirect Cost Proposal Format For Nonprofit ...
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Further distribution is not required. D. INDIRECT COSTS. ... TOTAL DIRECT COSTS INDIRECT COSTS Salaries and wages $1,327,638 0 $140,831 $950,615 $18,305 $1,592 $1,111,343 $216,295 Fringe benefits $245,434 0 $28,138 $170,107 $3,657 $317 $202,219 $43,215 Subtotal labor & fringes $1,573,072 0 $168,969 $1,120,722 $21,962 $1,909 $1,313,562 $259,510 ...
[DOCX File]Indirect Cost Rate Proposal - IBC Customer Central
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salaries by position title, amount, and indirect percentage, and (2) all other indirect costs by line item. If actual indirect costs cannot be traced to the financial statements, the entity must provide one of the following to support these numbers: (1) a copy of the audited general ledger showing the grand total for the indirect cost pool or (2) a letter from the CPA who performed the audit.
[DOC File]Solutions for Homework ** Accounting 311 Cost ** Winter 2009
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The relevant costs include direct materials, direct manufacturing labor, marketing and distribution, equipment, and division general administration costs but not corporate office costs. Note, in particular, that the cost of equipment written off as depreciation is relevant because it is an expected future cost that Grossman will incur only if ...
[DOCX File]Sample Indirect Cost Proposal Format For Nonprofit ...
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-- Base (Direct Salaries and Wages, including fringe benefits)-- Base (Total Direct Costs less capital expenditures, passthrough funds, and subawards/subcontracts in excess of the first $25,000)-- Base (Other – Please describe) (Please note: These are typical examples o. f the distribution bases used for. c. alculating. Indirect Cost Rates.
[DOCX File]Policy Relating to the Distribution of Indirect Costs ...
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Indirect costs are recovered from the funding agency—when allowed—in recognition of the real and unallocable costs incurred by the University when it hosts a sponsored activity. Typically, indirect costs are charged at a flat rate against total modified direct costs anticipated in …
[DOC File]Chapter 2--Cost Terminology and Cost Behaviors
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Indirect manufacturing costs are applied on a direct labor cost basis. The under-applied balance is due to seasonal variations and will be carried forward. The following cost estimates have been submitted for the work in process inventory of July 31: material, $3,000; direct labor, $2,000.
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