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of <h1>New Cost Accounting Standard 8: Uniform Principles for Measuring and Disclosing Utility Costs, Excludes Finance and Abnormal Costs.</h1> The Cost Accounting Standard 8 (CAS-8) outlines the principles and methods for determining the cost of utilities such as power, steam, and water. It aims to ensure uniformity and accuracy in cost measurement and assignment. The standard applies to cost statements requiring classification and disclosure of utility costs but excludes organizations primarily generating and selling utilities. It defines key terms like abnormal cost, committed cost, and finance costs. The standard prescribes measurement principles, including cost components for self-generated and purchased utilities, and mandates the exclusion of finance and abnormal costs. It also specifies presentation and disclosure requirements for utility costs in cost statements.
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