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Methods of
Apportionment
If the capitalized costs are the same as the actual costs incurred to
date, then the apportionment of inventory to the line IDs is the same as the
apportionment of the actual costs. This apportionment is defined via
assignment rules.
After a partial billing, the capitalized costs
are no longer the same as the actual costs as revenue has been
earned.
The following methods are available for
apportioning the capitalized costs to the line
IDs:
Here, apportionment
is carried out according to the actual costs incurred up to the current
period. The actual costs are apportioned to the line IDs according to the
assignment rules. Then, all the inventory to be apportioned is apportioned as
follows:
actual costs per
line ID / actual costs = inventory per line ID / inventory
If the "Split
according to creation/usage" indicator is set, then the creation or usage of
inventory (or inventory reduction) is written under a separate cost
element.
The creation of
inventory for each line ID for the period is the same as the actual costs
incurred for each line ID for the period. The inventory (creation of inventory
+ usage of inventory) is apportioned to the line IDs according to the
assignment rules.
The usage of
inventory for each line ID is the difference found from:
creation of
inventory per line ID - inventory per line ID
Here, apportionment
is carried out in relation to the total planned costs.
If the "Split
according to creation/usage" indicator is set, then the creation of inventory
for each line ID for the period is the same as the actual costs incurred for
each line ID. The inventory (creation of inventory + usage of inventory) is
apportioned to line IDs according to the assignment of planned
costs.
The usage of
inventory for each line ID is the difference found from:
creation of
inventory per line ID - inventory per line ID
Here, apportionment
is carried out according to apportionment numbers. These are entered in the
update view.
If the "Split
according to creation/usage" indicator is set, then the creation of inventory
for each line ID for the period is the same as the actual costs incurred for
each line ID. Inventory (creation of inventory + usage of inventory) is
apportioned to the line IDs according to apportionment numbers.
The usage of
inventory for each line ID is the difference found from:
creation of
inventory per line ID - inventory per line ID
- Revenue-based cost of goods
manufactured
Here, apportionment
is carried out according to the same formula:
inventory per line
ID = actual costs per line ID - planned costs per line ID x actual revenue per
line ID / planned revenue per line ID
These values can not
be apportioned according to creation and usage.
The following methods are available for
apportioning the reserves for unrealized costs to the line
IDs:
Here, apportionment
is carried out according to the actual costs incurred up to the current
period. The actual costs are apportioned to the line IDs according to the
assignment rules. Then all the reserves for unrealized costs to be apportioned
are apportioned as follows:
Actual costs per
line ID/actual costs = reserves per line ID/reserves
If the "Split
according to creation/usage" indicator is set, then the creation or usage of
reserves is written under a separate cost element.
The creation of
reserves is apportioned to the line IDs according to the assignment of actual
costs to the line IDs. The reserves (creation of reserves + usage of reserves)
are also apportioned to the line IDs according to the assignment of actual
costs.
The usage of
reserves for each line ID is the same as the difference found
from:
creation of reserves
per line ID - reserves per line ID
Here, apportionment
is carried out according to the total planned costs.
If the "Split
according to creation/usage" is set, then the creation of reserves is
apportioned to the line IDs according to the assignment of planned costs. The
reserves (creation of reserves + usage of reserves) are also apportioned to
the line IDs according to the assignment of planned costs.
The usage of
reserves for each line ID is the same as the difference found
from:
creation of reserves
per line ID - reserves per line ID
- difference found from "planned costs -
cumulative actual costs"
Here, apportionment
is carried according to the difference found from total planned costs - actual
costs.
If the "Split
according to creation/usage" indicator is set, then the reserves (creation of
reserves + usage of reserves) are apportioned to the line IDs according to the
difference found from total planned costs - actual costs.
The system then
determines for each line ID whether there is creation or usage of
reserves.
Here, apportionment
is carried out according to apportionment numbers. These apportionment numbers
are entered in the update view.
If the "Split
according to creation/usage" indicator is set, then the creation of reserves
is apportioned to the line IDs according to the apportionment numbers. The
reserves (creation of reserves + usage of reserves) are apportioned to the
line IDs according to the apportionment numbers.
The usage of
reserves for each line ID is the same as the difference found
from:
creation of reserves
per line ID - reserves per line ID
- revenue-based cost of goods
manufactured
The reserves for
each line ID are found using the following formula:
reserves per line ID
= planned costs per line ID x actual revenue per line ID / planned revenue per
line ID - actual costs per line ID
The following methods are available for
apportioning the reserves for cost of complaints and
commissions to the line IDs:
Here, apportionment
is carried out according to the total planned costs. The planned costs are
apportioned to the line IDs according to the assignment rules. Then, all the
reserves to be apportioned are apportioned in the following way:
planned costs per
line ID/planned costs = reserves per line ID/reserves
If the "Split
according to creation/usage" indicator is set, the creation or usage of
reserves is written under a separate cost element.
The creation of
reserves for each line ID for the period is the same as the planned costs for
the line ID. The reserves (creation of reserves + usage of reserves) are also
apportioned to the line IDs according to the assignment of planned
costs.
The usage of
reserves for each line ID is the difference found from:
creation of reserves
per line ID - reserves per line ID
- difference found from "planned costs -
cumulated actual costs"
Here, apportionment
is carried out according to the total planned costs - the actual
costs.
If the "Split
according to creation/usage" indicator is set, then the reserves (creation of
reserves + usage of reserves) are apportioned according to the difference
found from the total planned costs - the actual costs.
The system then
determines, for each line ID, whether there is creation or usage of
reserves.
Here, apportionment
is carried out according to apportionment numbers. The apportionment numbers
are written in the update view.
If the "Split
according to creation/usage" indicator is set, then the creation of reserves
is apportioned to the line IDs according to the apportionment numbers. The
reserves (creation of reserves + usage of reserves) are apportioned to line
IDs according to the apportionment numbers.
The usage of
reserves for each line ID is the difference found from:
creation of reserves
per line ID - reserves per line ID
- revenue-based cost of goods
manufactured
The reserves for
each line ID are calculated using the following formula:
reserves per line ID
= planned costs per line ID x actual revenue per line ID / planned revenue per
line ID - actual costs per line ID
Note
The cost of sales is apportioned according to
how the other values are apportioned. The cost of sales is calculated for each
line ID as follows:
- Actual costs - capitalized costs + reserves
for unrealized costs + reserves for cost of complaints and
commissions
The following methods are available for
apportioning reserves for imminent loss:
The balance from the
creation and usage of reserves is displayed.
- display of credit from inventory which cannot
be capitalized
The reserves for
imminent loss are written under two results analysis cost
elements:
- The first is filled according to the amount of
inventory which cannot be capitalized.
- The second contains the remainder of the
created reserves (that is, creation of reserves - inventory which cannot be
capitalized).
- display of credit from inventory which cannot
be capitalized + inventory which may be capitalized
The reserves for
imminent loss are written under two results analysis cost
elements:
- The first is filled according to the amount of
inventory which cannot be capitalized plus the inventory which may be
capitalized.
- The second contains the remainder of the
created reserves (that is, creation of reserves - inventory which cannot be
capitalized - inventory which may be capitalized).