Stockhouse Canada - As one expert in cost accounting noted in a book on the subject, ‘All methods of allocating joint costs are arbitrary. . . . Allocating joint costs poses issues for accountants because the needs of allocated joint costs for financial reporting differ

US Corn Ethanol Economics Shift, But Outlook Bright
CattleNetwork.com - USDA Chief Economist Keith Collins estimated production cost at $1.10 per gallon for dry-mill ethanol plants in late August, with net corn cost accounting for 53 cents of that total. “I read a study the other day that said at $1.80 ethanol, plants

Supertel Hospitality Reports 2006 Fourth Quarter and Year-End Results
Market Wire - With respect to EBITDA, the Company believes that excluding the effect of non-operating expenses and non-cash charges, all of which are also based on historical cost accounting and may be of limited significance in evaluating current performance

Taubman Centers Reports Strong First Quarter Results
MSN MoneyCentral - Historical cost accounting for real estate assets implicitly assumes that the value of real estate assets diminishes predictably over time. Since real estate values instead have historically risen or fallen with market

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