For all disposition locations this group of 618 had an average LOS of 9.5 days and an average variable direct cost
per case of $17,444.
analysis plus at least some estimation of any isolation costs may be a starting point, while those looking to employ an assay which has already had a detailed published economic analysis may find an extrapolation approach fruitful.
What is the new balance between direct costs
and damage costs avoided?
National direct costs
attributable to AORC increased 24% during 1997-2003, from $64.8 billion (adjusted to 2003 dollars using the medical care component of the Consumer Price Index) to $80.8 billion (2).
One practical implication of the TAM is taxpayers may expect agents to be more aggressive in scrutinizing the treatment of costs of so-called multifunctional departments that taxpayers view as mixed service departments, and applying traditional cost accounting principles that were embraced by the Service in this TAM to rule out (or in) costs that are in fact direct costs
. To the extent such departments are defined to be overly broad, there may be some exposure.
Specifically, if you are submitting an application with direct costs
in each year of $250,000 or less, use the modular budget format described in the PHS 398 application instructions.
According to the Statement of Federal Accounting Standards Number 4, Managerial Cost Accounting Concepts and Standards for the Federal Government, direct costs
are costs that can be specifically identified with an output.
The government's position is that a contractor's IR & D costs can no longer be charged as an overhead or indirect cost item, and must be charged as a direct cost
, once the contractor obtains a contract that either explicitly or implicitly requires that IR & D effort.
The company's production manager has listed his hours as direct costs
to the job for five years--ever since Stephens changed her company's ac counting practices to align with those of her Business Networks peer group.
At that stage, we thought that the direct costs
seemed acceptable--after all, we know we all have to play our part in meeting the Kyoto objectives.
accounts with average gross profits that do not even cover reasonable allocations of direct costs
only] to be in the range of 22%-37% of the entire account base.
margin is generated after paying for costs that are directly associated with the product or service being sold.