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<br />00l71? <br /> <br />portion attributable to the Initial Development onl;{ cannot yet be <br />determined accurately or apuortioned e~uitably. "he cost of planning <br />investigations (expended from General Invest.igations funds) is not, <br />therefore, included in the total estimated constrttction cost of the <br />Initial Development. <br />A tentative allocation of the estimated construction cost of the <br /> <br />Initial Development has been made to apportion the total cost among the <br /> <br />various functions or purposes provided. However, none of the project <br /> <br />cOat has yet been apportioned to slliimant control even though a sedi- <br />Mentation benefit has been evaluated. A number of methods or theories <br /> <br />of cost allocation were considered for application to the project. <br /> <br />Among these were thG equal apportionment method, the vendability <br />method, the benefits method, the use of~ci11ties method, and the <br />alternative justifiable expenditure method. Analysis of these theories <br />indicated that all but the latter method have serious limitations for <br />application to the project. Therefore, the alternative justifiable <br />sxpenditure method was used in the tentative allocation of joint con- <br />structionmsts. That method utilizes the estimated cost of the most <br />economical eubsti tute single-purpose facility which '..ould provide <br />benefits equivalent to those obtained for that particular purpose in <br />a multiple-use facility. Joint costs of the multiplo-use facility are <br />apportioned on the b~~is of the differences between the total cost of <br /> <br />an alternative single-purpose facility and the costs of facilities <br /> <br />provided solely for that purpose in the mul tiple-use structllre. The <br /> <br />tentative alloca~ion of the estimated construction cost of the Initial <br />Development is summari7.ed in the follO>1ing tabulation: <br /> <br />52 <br />