TaxTMI 
TaxTMI 
Dear Professionals,
How to charge the advertisement income in the print media industry as per the costing regulation.
Costing of advertisement income
14 Jul 2012 
2 Replies 
1118 Views Asked by
Advertisement income costing: allocating print media advertising receipts when per unit allocation is impracticable under costing rules.
Costing of advertisement income in print media presents an allocation problem: advertising receipts are a major revenue source but cannot be feasibly allocated per unit sold. The query seeks a costing regulation compliant method for recognising and allocating advertisement income within product costing, and requests cost accounting practitioner guidance on suitable methodologies when direct per unit assignment is impracticable. (AI Summary)
Costing of advertisement income in print media presents an allocation problem: advertising receipts are a major revenue source but cannot be feasibly allocated per unit sold. The query seeks a costing regulation compliant method for recognising and allocating advertisement income within product costing, and requests cost accounting practitioner guidance on suitable methodologies when direct per unit assignment is impracticable. (AI Summary)