Section 8(2) in The Cost Accounting Records (Plantation Products) Rules, 2002
(2)Where the company is manufacturing product(s) other than the product(s) under reference, the records shall clearly indicate the basis followed for apportionment of the common overheads including head office expenses of the company to such product(s) and to other product(s) or activities including capital works. Where certain expenses forming part of overheads can be identified with a particular activity or a product, such expenses shall be first segregated and charged to the relevant activity or product and thereafter the residual expenses under the above categories of overheads shall be apportioned on equitable and reasonable basis and applied consistently. The overheads chargeable to capital works shall be indicated separately in the cost records. The basis of apportionment or absorption of overheads to the cost centres and the products shall be indicated in the cost records.
