ACCOUNTING GROUP SETS COMPUTER COST GUIDELINES
The National Association of
Accountants said it has a set of guidelines to account for
costs from internal use of computers.
    The Association said Statement No. 4F, written by the
Management Accounting Practices Committee, advises that users
generally should be charged for services furnished by an
information system.
    The Association said users can measure internal computing
costs against costs charged by outside vendors. But it said a
company may not want to allocate costs when attempting to
encourage use of a new system.

 Reuter
