Table of Contents
- GENERAL PROVISIONS
- DIRECT CHARGES
- PRICING OF JOINT ACCOUNT MATERIAL PURCHASES, TRANSFERS AND DISPOSITIONS
This document provides recommendations to aid in the interpretation and application of the 1974 Model Form so there can be a common ground of understanding in negotiations. Users will read detailed recommendations and explanations for four major sections of the accounting procedure: General Provisions, Direct Charges, Overhead, Pricing of Joint Account Material Purchases, Transfers and Dispositions, and Inventories. 23 pages – Published in 1975.