Cost Accounting Guidelines

General Information

Service and recharge centers are required to update their rates annually. The rate for a particular good/service is calculated by dividing total annual costs to provide the goods/service by the total annual usage for the goods/service.

Annual Rate = Annual Costs / Total Annual Usage

The annual rate proposal consists of:

  • Calculation of rates(s) charged
  • Description of the goods/services being provided
  • Cost estimates associated with each activity
  • Usage estimates for each activity
  • Explanation of methodology used to determine costs and usage
  • Other attachments that support the estimates used
  • A list of any recharge center costs paid from non-recharge center budgets, but not included in the rates


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