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Company Account Sheet

The cost allocation sheet is used as a calculation scheme and data basis for cost/performance accounting, and is used to distribute costs that cannot be directly allocated to cost objects, so-called overhead costs, to cost centers.

In the preliminary stage of the cost allocation sheet of the operating result statement (also called accrual calculation), the CoPlanner summarizes the expenses and revenues originating from the accounting into cost and revenue elements and separates them into operational and neutral costs and revenues. In addition, items that cannot be shown in the balance sheet are offset accordingly in order to create a realistic cost distribution.

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