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Needles Accounting Resource Center
Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
Chapter Summaries
Chapter 14: Allocation of Internal Service Costs


Chapter 14 discusses the allocation of service costs and the various methods used to assign these costs to responsibility centers. The chapter also explains how service cost allocation relates to overhead rates.



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