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When the step-down method is used, the service department whose costs are allocated first is often the department that:
Point Source
A single, identifiable source of pollution, such as a pipe or a drain, from which pollutants are discharged.
Pollution
The introduction of contaminants into the natural environment that cause adverse change to air, water, or soil.
Factory Smokestack
A large chimney through which industrial gases, smoke, and particles are expelled into the atmosphere, often associated with manufacturing plants.
Preventable Health Problems
Health issues that can be avoided through interventions such as vaccinations, healthy lifestyle choices, and public health measures.
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