5-7 Distinguish among the three methods of allocating the costs of support departments to operating departments. 5-8 What is conceptually the most defensible method for allocating support-department costs? Why? 5-9 Distinguish between two methods of allocating common costs. -10 What role does the Cost Accounting Standards Board play when companies contract with the U.S. government? -11 What is one key way to reduce cost-allocation disputes that arise with government contracts? 12 Describe how companies are increasingly facing revenue-allocation decisions. 13 Distinguish between the stand-alone and the incremental revenue-allocation methods.