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In Mohamad v.Palestinian Authority,the main issue was:
Overhead Allocations
The process of distributing indirect costs (overheads) across various cost objects, such as products or departments, based on predetermined criteria.
Departmental Overhead Rates
Overhead allocation rates used that vary by department within a company, recognizing that different departments incur different amounts of overhead costs.
Direct Labor Hours
The total hours worked by employees who are directly involved in the production of goods or services.
Overhead Allocation Base
A measure or activity, such as direct labor hours or machine hours, used to allocate overhead costs to products or services.
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