USA US rules for allocation of service department costs

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Hello everyone,
I am searching for rules, laws and restrictions in terms of service department cost allocationin within the USA. I am studying in Germany right now. I am searching for information about this topic to write about.

Maybe you can give me a hint where to find regulations for cost allocation within the USA? I think there might be some laws in the sectors of health care, military or public infrastructure.

I would be glad if somebody can help me out. Thank you in advance and regards from Germany :)
 

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