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Functional expenses & joint costs

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These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

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How NFPs should allocate joint costs

Not-for-profit management and auditors have the responsibility to make sure that costs are properly allocated for activities that serve their mission and also include...

Article Functional expenses & joint costs Foundational

Functional Expense Classification

This article provides an overview of the financial reporting requirements under GAAP and offers some tips for designing and optimizing your NFP's expense allocation...

Article Functional expenses & joint costs Foundational