Average net book values are computed in accordance with Instructions to Form CASB-CMF. Average figures only are given, the underlying beginning and ending balances for 1975 have not been reproduced. Allocated from home office, table VI.. Facilities capital recorded by division A (see form CASB-CMF instructions for description of recorded). Total division A.. 8,720,000 TABLE X.-Allocation of undistributed facilities capital (a) Occupancy Pool Assets. Total occupancy pool expenses are assumed to be $1,000,000 of which $200,000 is deprecis tion per Table IX. Allocation of the $3,000,000 net book value of assets per Table IX is performed on the basis floor space utilization. (b) Technical Computer Center Assets. Total technical computer center expenses for the year are assumed to be $770,000 including $90,000 depreciation per Table IX and $50,000 charge from the occupancy pool per (a) above. A charging rate of $250 per hour is computed assuming a total of 3,080 chargeable CPU hours per annum. The net book value of assets amounting to $600,000 [$450,000 per Table IX plus the $150,000 allocated per (a) above] is allocated on the basis of CPU hcurs utilized. Occupancy. (c) Summary of Undistributed Facilities Capital Allocation. Undistributed (per Table IX). Technical computer center.. 3,080 770,000 100 600,000 $450,000 Total.. 3,000,000 Overhead pool Distribution per (a) or (b) above of balances to overhead pools that result in charges direct to final cost objectives. 3,450,000 Engineering. Manufacturing.. Technical computer center (direct charge to contracts). Total.. 444,000 444,000 TABLE XI.-Facilities capital cost of money factors computation ("regular" method-cost of money excluded from total cost input) [Cost accounting period: year ended, Dec. 31, 1975] § 1-3.1220-14 TABLE XII.—Facilities capital cost of money factors computation (“Alternative" method—cost of money excluded from total cost input) (3) Distributed. 3,450,000 Overhead pools: 5,270,000 Engineering. Manufacturing. C. A. expense pools: G. & A. expense. 4,500,000 Table VI.. 450,000 3,000,000 3,450,000 .12 3,900,000 312,000 36,700,000 00850 TABLE XIII.-Summary of cost of money computation on facilities capital (cost of money excluded from total cost input) VARIATION II. TOTAL COST INPUT ALLOCATION BASE INCLUDES COST OF MONEY TABLE XIV.-Recomputation of "A" division total cost input to reflect inclusion of cost of money (a) Regular method: Cost of money applicable to facilities capital identified with overhead pools per subtotal in col. 5, $36, 700,000 661,600 Total cost input including cost of money.. 37,361,600 (b) Alternative method: Total cost input per table VII. 36,700,000 Cost of money applicable to facilities capital identified with overhead pools per subtotal in col. 5, 385, 600 Total cost input including cost of money.. 37,085, 600 |