<h1>Cost record maintenance: detailed rules require itemised cost measurement, assignment principles and exclusion of abnormal costs.</h1> Form CRA 1 mandates detailed cost record maintenance and measurement rules for all major cost elements - materials, labour, utilities, direct expenses, overheads, repairs, fixed assets and finance costs - requiring records of receipts, issues and balances; valuation conventions for purchased, imported and self manufactured items; exclusion of imputed, finance and abnormal costs; treatment of subsidies and recoveries as reductions of cost; objective bases for assignment or apportionment to cost objects (cause and effect, benefits received, usage measures); amortisation where appropriate; and periodic cost statements reconciled with financial accounts.