Cost allocation in cases of multiple party causation

Cost allocation in cases of multiple party causation

Such implementing arrangements may cover the subjects of cooperation, procedures, funding, allocation of costs, and other relevant matters.

In another case, a firm may carry the cost of the design centre outside the country of importation as a general overhead expense without allocation to specific products.

Convention on Centralised Customs Clearance, Concerning the Allocation of National Collection Costs Retained when Traditional own Resources are Made Available to the EU Budget

Unless already reflected in the cost allocations under this sub paragraph, costs shall be adjusted appropriately for those non recurring items of cost which benefit future and/or current production, or for circumstances in which costs during the period of investigation are affected by start up operations.[34]

The Contribution, in the form of grants, may not exceed 60% of the total eligible costs of the Project, except in the case of Projects receiving additional financing in the form of budget allocations from national, regional or local authorities, in which case the Contribution may not exceed 85% of the total eligible costs.

Where the NATO Commander determines that certain costs are both eligible and affordable for NATO Common Funding (from approved budget allocations) the SC will authorize Common Funding for those expenses and will either pay directly or reimburse the HN.

Without limitation upon any of its obligations under Section 3.01 of this Agreement, the Borrower shall ensure that sufficient annual allocations will be made in the Borrower's budget for the Borrower's counterpart contribution to the costs of the Project in such amounts as agreed with the Bank.

Authorities shall consider all available evidence on the proper allocation of costs, including that which is made available by the exporter or producer in the course of the investigation provided that such allocations have been historically utilized by the exporter or producer, in particular in relation to establishing appropriate amortization and depreciation periods and allowances for capital expenditures and other development costs.

(f) Strategies for the further reduction of emissions of sulphur, nitrogen oxides, ammonia and volatile organic compounds based on critical loads and critical levels as well as on technical developments, and the improvement of integrated assessment modelling to calculate internationally optimized allocations of emission reductions taking into account the need to avoid excessive costs for any Party.

In respect of paragraph 1 of Article 9, it is understood that the fact that associated enterprises have concluded arrangements, such as costsharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in that paragraph.

If any lien shall be created on any public assets as security for any external debt, or any arrangement having an equivalent effect, which will or might result in a priority for the benefit of the creditor of the external debt in the allocation, realisation or distribution of foreign exchange, the lien shall, unless the Bank shall otherwise agree, ipso facto, and at no cost to the Bank, equally and rateably secure the principal of, and the interest and other charges on, the Loan, and Slovenia, in creating or permitting the creation of such lien, shall make express provision to that effect; provided, however, that, if for any constitutional or other legal reason such provision cannot be made with respect to any lien created on assets of any of its political or administrative subdivisions, Slovenia shall promptly and at no cost to the Bank secure the principal of, and the interest and other charges on, the Loan by an equivalent lien on other public assets satisfactory to the Bank.

A number of corrections had to be introduced to the cost allocation methods which the companies had elaborated exclusively for the purpose of the present investigation, including the allocation of duty drawback and packing expenses, on the basis of the findings of the on spot verifications and the analysis of the replies.

This Directive is without prejudice to any provisions of national regulations concerning cost allocation in cases of multiple party causation especially concerning the apportionment of liability between the producer and the user of a product.

In conclusion, the use of turnover as the basis of production cost allocation, in accordance with Article 2(5) of the basic Regulation, means that any alleged physical differences in the quality types of the product concerned are appropriately reflected in the calculations since this method, by its nature, allocates more production cost to those fish having the greater sales value, such as superior quality trout.

Thus, the wrong reporting of the profit on export sales had important knock on effects on the cost allocations for each exporting producer.

An appropriate accounting system approach should permit the identification and allocation of all costs between the activities which they support.

Proper allocation of costs is more easily ensured in cases of structural separation, i.e. creating distinct entities for running each of these two categories of activities.

The EFTA contribution in the form of grants shall not exceed 60% of the project cost except in projects otherwise financed by central, regional or local government budget allocations, where the contribution may not exceed 85% of total cost.

The Norwegian contribution in the form of grants shall not exceed 60% of the project cost except in projects otherwise financed by central, regional or local government budget allocations, where the contribution may not exceed 85% of total cost.

The allocation of production costs on the basis of turnover, also foreseen in the absence of a more appropriate method by Article 2(5) of the basic Regulation, is indeed the best method to reflect differences in those cases where the same costs are incurred for all products but the quality finally obtained is different.

This also meant that the allocations of cost of manufacturing of the product concerned as presented in the questionnaire replies were not correct and therefore had to be adjusted accordingly pursuant to Article 18 of the basic Regulation.

National regulatory authorities shall ensure that, where implementation of a cost accounting system is mandated in order to support price controls, a description of the cost accounting system is made publicly available, showing at least the main categories under which costs are grouped and the rules used for the allocation of costs.

Under Article 9(4) of Regulation (EEC) No 2075/92, the Commission may authorise Member States to transfer parts of their guarantee threshold quantities between groups of varieties provided that such transfers do not give rise to additional costs for the EAGGF and do not involve any increase in the Member State's overall guarantee threshold allocations.

Allocation of costs

the allocation of costs; and

However, cost allocation from the point of view of transparency of accounts should not be confused with cost recovery in the definition of pricing policies.

Council Recommendation of 3 March 1975 regarding cost allocation and action by public authorities on environmental matters (OJ L 194, 25.7.1975, p. 1).

Council Recommendation 75/436/Euratom, ECSC, EEC of 3 March 1975 regarding cost allocation by public authorities on environmental matters (OJ No L 194, 25.7.1975, p. 1).

The allocation of capacity is associated with a cost to the infrastructure manager, payment for which should be required.

Another exporting producer requested a different method of allocation for the financing costs included in the SG&A expenses.

(5) In its Conclusions, the Energy Council of 30 May 2000 invited the Commission, Member States and national regulatory auhorities and administrations to ensure timely implementation of congestion management measures and, in liaison with the European Transmission System Operators (ETSO), rapid introduction of a robust tarification system for the longer term which provides the appropriate cost allocation signals to market participants.

In addition, the argument in the preceding paragraph concerning the across-the-board allocation of costs is equally relevant here.

A maximum amount of 5 % of the additional allocation, after deduction of any commission due to the Bank on such operations, shall be intended to cover the administrative costs of management of the additional allocation by the Commission.

The EEA EFTA contribution shall not exceed 50 % of the project cost, except in projects otherwise financed by central, regional or local government budget allocations, where the contribution may not exceed 85 % of total cost.

It should also be kept in mind that such investments are depreciated over a number of years and that the allocation of investment costs remained stable over the period under consideration.

During the on-spot verification no records were brought to the attention of the Commission demonstrating that the company had historically utilised a product or market-wide allocation of costs.

In addition, it was claimed that the allocation of the cost of production of an intermediate product should be altered, as a proportion of this product was not used to produce the product concerned.

Article 2(5) of the basic Regulation provides that '(...) Consideration shall be given to evidence submitted on the proper allocation of costs, provided that it is shown that such allocations have been historically utilised.'

Only on the basis of proper cost and revenue allocation can it be determined whether the public financing is actually limited to the net costs of the public service remit and thus acceptable under Article 86(2) and the Protocol.

These arrangements may describe the nature and the duration of cooperation for a specific area or purpose, treatment of intellectual property as provided for in the Annex, funding, allocation of costs, and other relevant matters.

In the case of cost recovery by means of levies on undertakings, Member States should ensure that that the method of allocation amongst them is based on objective and non-discriminatory criteria and is in accordance with the principle of proportionality.

Member States will ensure transparency and cost-effectiveness in the allocation of financial resources to the implementation of the Employment guidelines, while complying with the need for sound public finances in line with the Broad economic policy guidelines.

Whereas, in the absence of common rules on allocation of infrastructure costs, Member States shall, after consulting the infrastructure management, lay down rules providing for the payment by railway undertakings and their groupings for the use of railway infrastructure;

strategies for the further reduction of sulphur emissions based on critical loads and critical levels as well as on technical developments, and the improvement of integrated assessment modelling to calculate internationally optimised allocations of emission reductions taking into account an equitable distribution of abatement costs;

(20) Experience with the additional levy scheme has shown that the transfer of reference quantities through legal constructions such as leases which do not necessarily lead to a permanent allocation of the reference quantities concerned to the transferee, can be an additional cost factor for milk production hampering the improvement of production structures.

Whereas the experience with the additional levy scheme has shown that the transfer of reference quantities through legal constructions such as leases which do not necessarily lead to a permanent allocation of the reference quantities concerned to the transferee, can be an additional cost factor for milk production hampering the improvement of production structures;

In an implementing agreement concluded pursuant to the memorandum of understanding between the European Atomic Energy Community and the Government of Canada in the field of controlled nuclear fusion, without prejudice to the application of other principles, the following principle on the allocation of costs should be applied by the parties to the implementing agreement: