from the ongoing monitoring process indicates that such changes are necessary. Box 7 provides further guidance on allocating capital costs. Box 7 Allocating costs including – capital costs All products to be cost recovered should recoup at least their direct costs. Allocating direct costs to products is relatively straightforward. Allocation becomes more difficult where indirect and capital costs (see also Box 6) are involved. When fees or levies are imposed across a significant proportion of an agency’s activities, they should include both the direct costs of the
from the ongoing monitoring process indicates that such changes are necessary. Box 7 provides further guidance on allocating capital costs. Box 7 Allocating costs – including capital costs All products to be cost recovered should recoup at least their direct costs. Allocating direct costs to products is relatively straightforward. Allocation becomes more difficult where indirect and capital costs (see also Box 6) are involved. When fees or levies are imposed across a significant proportion of an agency’s activities, they should include both the direct costs of the
Cost_Recovery_Guidelines.docx