Capacity determination under CAS-2 sets uniform rules for installed capacity, utilisation, and mandatory cost statement disclosures. Capacity determination under CAS-2 (Revised 2015) governs the principles and methods for measuring installed capacity, normal capacity, actual capacity utilisation, and related idle capacity for cost ascertainment. It requires capacity to be determined in production units, services, or equivalent machine or man hours, with reassessment whenever capacity changes and with adjustments for maintenance, holidays, shutdowns, and batch changeovers. Cost statements must present capacity figures in absolute terms and disclose the basis of computation, changes in capacity, outsourcing effects, low utilisation reasons, and abnormal cost where material and quantifiable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capacity determination under CAS-2 sets uniform rules for installed capacity, utilisation, and mandatory cost statement disclosures.
Capacity determination under CAS-2 (Revised 2015) governs the principles and methods for measuring installed capacity, normal capacity, actual capacity utilisation, and related idle capacity for cost ascertainment. It requires capacity to be determined in production units, services, or equivalent machine or man hours, with reassessment whenever capacity changes and with adjustments for maintenance, holidays, shutdowns, and batch changeovers. Cost statements must present capacity figures in absolute terms and disclose the basis of computation, changes in capacity, outsourcing effects, low utilisation reasons, and abnormal cost where material and quantifiable.
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