Direct and Step-Down Methods
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![Direct and Step-Down Methods](https://s3-us-west-2.amazonaws.com/courses-images/wp-content/uploads/sites/2985/2018/04/13164721/Screen-Shot-2018-07-13-at-9.47.09-AM.png)
![Service Department Cost Allocations - ppt download](https://slideplayer.com/slide/12675238/76/images/20/Step-Down+Method+Example+%E2%80%93+Part+3.jpg)
Service Department Cost Allocations - ppt download
![Step Down Allocation: Step Down Allocation: Refining Cost Assignment - FasterCapital](https://fastercapital.com/i/Step-Down-Allocation--Step-Down-Allocation--Refining-Cost-Assignment--Factors-to-Consider-in-Step-Down-Allocation.webp)
Step Down Allocation: Step Down Allocation: Refining Cost Assignment - FasterCapital
![Martin's Management Accounting Textbook: Chapter 6](https://maaw.info/Exhibit6-4.gif)
Martin's Management Accounting Textbook: Chapter 6
![Support-department cost allocations; direct, step-down and reciprocal methods 15-36)](https://i.ytimg.com/vi/Z1mO2M7reaQ/maxresdefault.jpg)
Support-department cost allocations; direct, step-down and reciprocal methods 15-36)
![Step down method of cost allocation - explanation, example, advantages and disadvantages](https://www.accountingformanagement.org/wp-content/uploads/2018/06/step-method-of-cost-allocation-img2.png)
Step down method of cost allocation - explanation, example, advantages and disadvantages
![Cost Allocation Methods For Accurate Costing to Maximize Profits - Udemy Blog](https://blog.udemy.com/wp-content/uploads/2014/03/CostAllocation1.jpg)
Cost Allocation Methods For Accurate Costing to Maximize Profits - Udemy Blog
![3 Ways to Allocate Costs to Multiple Support Departments (Direct, Step-down, and Reciprocal methods)](https://i.ytimg.com/vi/NKRdmOCgWfQ/maxresdefault.jpg)
3 Ways to Allocate Costs to Multiple Support Departments (Direct, Step-down, and Reciprocal methods)
![Step Down Method for Allocating Support Costs](https://i.ytimg.com/vi/ZlX49U4-LJQ/maxresdefault.jpg)
Step Down Method for Allocating Support Costs
![Cost Allocations of Service Departments - ppt download](https://slideplayer.com/slide/13749483/85/images/51/Step-Down+Method+%E2%80%93+An+Example.jpg)
Cost Allocations of Service Departments - ppt download
![Martin's Management Accounting Textbook: Chapter 6](https://maaw.info/images/Problem6-3.gif)
Martin's Management Accounting Textbook: Chapter 6
![Step Down Method](https://i.ytimg.com/vi/itfxouXmOyU/sddefault.jpg)
Step Down Method