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| Author: | Filipski, R. M. |
| Title: | Understanding the new overhead capitalization rules. |
| Journal: | Management Accounting (New York)
1987 : FEB, VOL. 68:8, p. 47-49 |
| Index terms: | CAPITAL ALLOWANCES COMPANY TAXATION COST ACCOUNTING |
| Language: | eng |
| Abstract: | A review of the new overhead capitalization rules promulgated under the 1986 Tax Reform Act, how they affect companies, the implications for accounting systems and procedures, overhead costs currently capitalized, the identification of additional costs within existing systems, the complexity of current overhead allocation methods, the degree of automation of overhead allocation and cost accounting systems and the degree of integration of decentralized computer systems. |
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