Weyerhaeuser Company developed a system that assigns service department expenses to user divisions on the basis of actual services consumed by the divi¬ sion. Here are a number of Weyerhaeuser’s activities in its central financial ser¬ vices department:

• Payroll

• Accounts payable

• Accounts receivable

• Database administration—report preparation For each activity, identify an output measure that could be used to charge user divisions for service.

AppendixLO1