Non-Profit
Joint Costs: Program vs. Fundraising
Allocating costs for a direct mail campaign that includes both an educational message and a solicitation.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Program Expense (Public Education) | Expense (+) | 3,000.00 | - |
| Fundraising Expense | Expense (+) | 2,000.00 | - |
| Cash / Accounts Payable | Asset/Liability (-) | - | 5,000.00 |
💡 Accountant's Note
Under SOP 98-2, you can only allocate part of the cost to 'Program' if you meet specific criteria regarding Purpose, Audience, and Content.
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