Allocation of Publication Costs
Allocations of publication costs are on a pro rata basis. Use one of the following two methods
to determine the cost that can be allocated to each item published.
Percentage Method
With the percentage method, you divide the amount of the item you are publishing by the total
amount of the items you are publishing by county, and multiply the quotient by the total
advertising expense.
For example: You are publishing a $100.00 item along with other items (in the same county).
The total for all items is $10,000.00, and the total advertising expense for this county is estimated
at $50.00.
$100.00 or .010 X $50.00 = $.50
$10,000.00
Cost Per Dollar Method
With the cost per dollar method, you divide the estimated total advertising expense for a particular
county by the total amount of the items to be published in that county. The resulting
percentage is then multiplied by the face value of the item being advertised to determine the
amount of advertising charges to be applied to that item.
Using the example above, the calculation is:
$50.00 or .005 X $100.00 = $.50
$10,000.00
For the example above, regardless of the method applied, the publication cost you could
deduct is $.50.
You may not make a bulk deduction for publication against the total value of the report
http://www.osc.state.ny.us/ouf/oufhandbook/handbook.htmWhen you send the final check (for all abandoned) can you just deduct the advert fee from each item (inducing the checks). The amount sent (reported for each check) would not be the check amount but the check minus the advert. Otherwise I would have the bank eat the charge as you do not wish to overcharge the others. ( at at prior bank we have not been review by the state in a long time as were were an OCC bank. My current bank does not have abandoned cashiers checks.