This spreadsheet presents an in-depth analysis of the Indirect Cost Allocation Criteria. Four allocation situations are presented that lead to different costing results. In addition, the CF and CV tab evaluates the influence that fixed and variable costs can have when establishing Indirect Cost allocation criteria.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.