Library / Management Accounting Principles Framework
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Source changed 2026-10-03 05:16:27 UTC · snapshot created 2026-10-03 05:17:06 UTC · last check 2026-10-03 05:16:56 UTC

MA.2:0 - Use this when

Use this pattern when paid capacity, used capacity and apparently idle capacity have been treated as the same thing. A proposed efficiency saving, staff reduction or extra workload often exposes the difference.

The pattern governs an account of resource supply, usable capability, its use and its monetary consequences. It returns an explanation of what is available, what is used or reserved, and what action could change supply or payments.

Use an adequate capacity account directly. The operating choice about the constraint, reserve or feasible schedule belongs to the relevant OPS method.