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Describe the method used for the joint cost allocation (for example, line by line method, etc.)

The accounting literature describes a number of common methods to allocate joint costs. In general, the charity's controller, chief financial officer and/or auditor will be able to identify which allocation method was used in the charity's latest financial statements. For example, one allocation method commonly used is called the Physical Units Method - and involves a line by line count of a direct mail appeal to determine how much should be recognized as fund raising and how much as a public education or advocacy program service. Refer to the AICPA Statement of Position 98-2 for other allocation methods.