The AMA Handbook of Due Diligence

Allocation Of Office Occupancy And Office Equipment And Furniture Expenses - Form 24-09

As previously noted, many companies combine their selling and overhead expenses in a single “selling, gen-

eral and administrative” category. To accomplish the separate analyses defined above, it is necessary to assign

expenses to one or the other of the major account categories. This is usually not a difficult task since most of

the major expenses are unique to one or the other of the categories.

An additional number of accounts can be assigned to the appropriate category by sorting on a location code

that is usually associated with the account number.

After th ...