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 05:25:10 UTC

MA.3:0 - Use this when

Use this pattern when a shared cost must be assigned to products, customers or units, or when an assigned amount is being interpreted as something its recipient caused or can avoid.

The pattern governs a purpose-qualified shared-cost assignment. It returns assigned amounts reconciled to the source total, with the consumption evidence and any allocation convention needed to interpret them.

If the current assignment is adequate for its use, retain it. An incremental choice can often use actual changed flows without allocating every shared cost.