https://www.taxtmi.com/forms?id=1574 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. en-us Tue, 23 Apr 2019 12:17:00 +0530 Fri, 06 Feb 2026 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1574 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. Forms Companies Law Tue, 23 Apr 2019 12:17:00 +0530 https://www.taxtmi.com/forms?id=1574