Using operational accounts

Use an account suited to the operating decision, relate workload and capacity to financial consequences, and refresh assumptions when the decision changes. Preserve other accounts for their respective purposes. OPS.14–15 describe the corresponding comparison and observation methods.

For ADM.15, use the relevant receipts, payments, time and participant burdens on the declared comparison basis. This qualified reuse supplies no universal monetary objective, no rule that all allocated cost is useless, and no general equivalence between ROI or ROMI and a customer-value-to-acquisition-cost ratio. A cash comparison uses its declared incremental receipts and payments; a broader investment or customer-value claim requires the applicable finance or accounting method.