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West Ashley Library
9 a.m. – 7 p.m.
Phone: (843) 766-6635
Main Library
9 a.m. - 8 p.m.
Phone: (843) 805-6930
Folly Beach Library
Closed for renovations
Phone: (843) 588-2001
John L. Dart Library
9 a.m. – 7 p.m.
Phone: (843) 722-7550
St. Paul's/Hollywood Library
9 a.m. - 8 p.m.
Phone: (843) 889-3300
Mt. Pleasant Library
9 a.m. – 8 p.m.
Phone: (843) 849-6161
Dorchester Road Library
9 a.m. - 8 p.m.
Phone: (843) 552-6466
Edgar Allan Poe/Sullivan's Island Library
9 a.m. - 6 p.m.
Phone: (843) 883-3914
John's Island Library
9 a.m. – 8 p.m.
Phone: (843) 559-1945
McClellanville Library
Closed for renovations
Phone: (843) 887-3699
Edisto Library
9 a.m. - 6 p.m.
Phone: (843) 869-2355
Wando Mount Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 805-6888
Otranto Road Library
9 a.m. - 8 p.m.
Phone: (843) 572-4094
Hurd/St. Andrews Library
9 a.m. - 8 p.m.
Phone: (843) 766-2546
Baxter-Patrick James Island
9 p.m. - 8 p.m.
Phone: (843) 795-6679
Bees Ferry West Ashley Library
9 a.m. - 8 p.m.
Phone: (843) 805-6892
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
Keith Summey North Charleston Library
9 a.m. – 8 p.m.
Phone: (843) 744-2489
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9 a.m. - 5 p.m.
Phone: (843) 805-6909
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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. - Source:
- 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: Copyright of CPA Journal is the property of New York State Society of Certified Public Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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