A. Spread costs from one cost object to one or more other cost objects by applying a relevant allocation base.

B. Measure and quantify activities, such as machine hours that are used, kilowatt hours that are consumed, or square footage that is occupied.

C. Spread the balance of the cost from one cost object to one or more other cost objects by applying a relevant allocation base.

D. Control which journals can be used in the costing process.

E. Classify costs according to their behavior in relation to changes in key business activities.