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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Direct and stepdown method of apportionment
Hi, is direct and stepdown method of apportionment necessary to learn since they weren’t in the lectures
Yes they are in the lectures.
Direct is simply apportioning a service centre directly to the production centres. Step-down is another word for reciprocal apportionment when there is more than one service centre.
