From clean toilets to working computers, your company incurs many costs that it cannot assign to one particular "cost object" -- a product, project, department or service. You must nonetheless cover ...

Reliability allocation methods play a pivotal role in engineering, serving as the means by which system-level reliability requirements are systematically distributed among individual subsystems and ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

In the Matter of Viking Pump, Inc. and Warren Pumps LLC Insurance Appeals, No. CTQ‑2015‑00003 (NY) Yesterday, on March 29, 2016, the New York Court of Appeals, New York’s highest court, will hear oral ...

This paper introduces a novel approach for allocating a bank’s risk capital across individual portfolios and transactions. This allocation is pivotal for various capital applications, including ...