Revenues on long-term construction contracts are exceptions to the general rule that revenues should be recorded once earned, meaning that these revenues can be recorded throughout the time periods of ...

This article reports on development of a methodology for the back-allocation of natural gas and condensate at natural gas processing facilities. This methodology is based on energy and weight balance ...

Cost allocation is an important tool for any business to understand expenses. It can help managers understand the sustainability of their services and identify costs before they get out of control.