Imputed Facility Costs: Accounting for the Shared Use of Federal Facilities

A recent project for the Office of the Secretary of Defense assisted in developing new accounting policies for allocating facility costs among multiple users. Existing cost models- developed with Whitestone support-will be adapted to impute operation, sustainment, and recapitalization costs, and hasten compliance federal accounting standards, particularly SFFAS 4. This approach could be readily adapted by other federal agencies.



Imputed Facility Costs: Accounting for the Shared Use of Federal Facilities .Click here to download the Whitestone Report: Imputed Facility Costs: Accounting for the Shared Use of Federal Facilities .

 

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