§ 9904.403-60 — 9904.403-60 Illustrations

(a) The following table lists some typical pools, together with illustrative allocation bases, which could be used in appropriate circumstances:

(b) The selection of a base for allocating centralized service functions shall be governed by the criteria established in 9904.403-50(b).

(c) The listed allocation bases in this section are illustrative. Other bases for allocation of home office expenses to segments may be used if they are substantially in accordance with the beneficial or casual relationships outlined in 9904.403-40.