Asset allocation software applications can help smooth the task of figuring what mix of investments will meet your clients' stated goals. Keep in mind that there are no real standards when it comes to ...

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 ...

As companies shift critical AI workloads toward owned or more controlled infrastructure, several accounting dynamics may ...

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 ...

Good things come to those who wait. The tax-exempt bond industry has waited 18 years for a missing reserved section of the private activity bond regulations, the allocation and accounting regulations, ...

OMB Circular A-21 and the cost accounting standards both provide guidance to determine whether an item should be treated as direct or as an indirect cost. Since the University is subject to both sets ...