https://www.taxtmi.com/acts?id=20036 CAS 8 requires each utility to be treated as a distinct cost object and measured separately: purchased utilities at cost of purchase including directly attributable duties, taxes, transport and insurance (net of recoverables); self generated utilities to include direct materials, direct employee cost, direct expenses and factory overheads. Distribution, administrative and marketing overheads are added for inter unit, inter company transfers and external sales. Finance and imputed costs are excluded. Meter readings are the preferred basis for assignment; absent meters, technical estimates or usage parameters are to be used. Subsidies, credits and abnormal costs are adjusted or excluded as specified. en-us Fri, 11 Sep 2015 17:59:59 +0530 Fri, 11 Sep 2015 17:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20036 CAS 8 requires each utility to be treated as a distinct cost object and measured separately: purchased utilities at cost of purchase including directly attributable duties, taxes, transport and insurance (net of recoverables); self generated utilities to include direct materials, direct employee cost, direct expenses and factory overheads. Distribution, administrative and marketing overheads are added for inter unit, inter company transfers and external sales. Finance and imputed costs are excluded. Meter readings are the preferred basis for assignment; absent meters, technical estimates or usage parameters are to be used. Subsidies, credits and abnormal costs are adjusted or excluded as specified. Act-Rules Companies Law Fri, 11 Sep 2015 17:59:59 +0530 https://www.taxtmi.com/acts?id=20036