An Introduction to Lattice Allocations.

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  • Author(s): Bent, Kirke (AUTHOR); Caplan, Dennis (AUTHOR)
  • Source:
    CPA Journal. Jan/Feb2022, Vol. 92 Issue 1/2, p48-53. 6p. 1 Color Photograph, 4 Charts.
  • Additional Information
    • Subject Terms:
    • Abstract:
      Departments The invention of the system of equations method (i.e., the reciprocal method) was a significant step in the allocation of service department costs to production departments. This feature of LA is important because the amounts allocated from each service department to the production departments sum to that service department's original costs. Step 3 (Record the intrinsic rules for the production departments): For the production departments, each row should contain zeros all the way across, except for the intersection of that production department with the column for itself, which should contain a 1.0. Each row for the production departments contains zeros except for the intersection of the production department with itself, which contains a "1", signifying that each production department allocates all of its costs to itself. [Extracted from the article]
    • Abstract:
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