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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
Overheads
6.—(1) Overheads will comprise an appropriate percentage of the direct costs referred to in regulation 5, calculated and applied separately for each category of those costs.
(2) An appropriate percentage for the purpose of this regulation means the percentage calculated by the application of the formula:
where:
a
=
the total direct costs of all chargeable jobs, and jobs other than chargeable jobs, charged to the cost centre or centres responsible for the chargeable job during the most recent period for which published accounts are available;
b
=
the cost in that period of support services provided within the cost centre or centres responsible for the chargeable job;
c
=
the cost in that period of support services provided to the cost centre or centres responsible for the chargeable job by other cost centres within the claimant’s organisation; and
d
=
the cost in that period of capital and of depreciation of assets used in connection with direct costs incurred by the cost centre or centres responsible for the chargeable job, or directly or indirectly in providing support services to such cost centre or centres.
Yn ôl i’r brig