Boston Partners provides management consulting services to government and corporate clients. Boston has two support The two support departments' costs have been allocated to the two operating departments using the direct method and departments-administrative services (AS) and information systems (IS)-and two operating the step-down method (AS department first) and the step-down method (IS department first). The results of the departments-government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2020, Boston's allocations are as follows: cost records indicate the following: (Click the icon to view the direct method.)