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 depreciation per Table IX. Allocation of the $3,000,000 net book value of assets per Table IX is performed on the basis of 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 hours utilized.

(c) Summary of Undistributed Facilities Capital Allocation. Undistributed (per Table IX).

Technical computer center

Occupancy...

$450,000 3,000,000

Total.

3,450,000

Distribution per (a) or (b) above of balances to overhead pools that result in charges direct to final cost objectives.

80-130 0-81--22

3 Hours.

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:

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, table XV.

661,600

Total cost input including cost of money.

37,361,600

(b) Alternative method:

Total cost input per table VII.

Cost of money applicable to facilities capital identified with overhead pools per subtotal in col. 5, table XVI.
Total cost input including cost of money

36,700,000 385,600

37,085,600