chapter  9
12 Pages

Pro rata and analogous rates

Step3.Adjusttheunknownfactorbyprorata(i.e.inproportion) methodwhereapplicableoronsomeothersuitablead-hoc basis.

Step4.Addbacktherelevantmaterialandmechanicalplant element(ifapplicable),thenatureandcostofwhichagain beingsuitablyadjustedinthelightofthechanged circumstances.