Eric JohnsonMar 5, 20082 minTo ISF or not to ISF?Being someone who allocates costs for a living, it has become an axiom that if you can allocate costs then you do it. But is more...
Scott ThorpeFeb 4, 20084 minCalculation of Development Impact Fees Under AB1600In California, State legislation sets certain legal and procedural parameters for the charging of development impact fees (henceforth...
Rick KermerJan 3, 20083 minAvailable versus Billable HoursIt is important to know the available hours of our employees, so that we can spread their total cost over these hours. Consequently, the...
Eric JohnsonNov 1, 20072 minCaltrans A-87 Cost Allocation PlanEveryone has heard of the federal Office of Management and Budget (OMB) Circular A-87. And everyone feels they need an A-87 Cost...