Two positions have normally been taken with respect to the

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1.Two positions have normally been taken with respect to the recording of fixed manufacturing overhead as an element of the cost of plant assets constructed by a company for its own use:

  • It should be excluded completely.
  • It should be included at the same rate as is charged to normal operations.

2.What are the circumstances or rationale that support or deny the application of these methods?

Reference no: EM13568578

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