Cost Data Analysis

Idle Capacity Measurement and Management

Course Overview
This course provides an overview of the concepts related to idle capacity. This includes identifying how idle capacity should be reported as well as the most harmful type of idle capacity. This course also differentiates between the various states of resources and identifies the types of idle capacity that should be included in unit costs.

Learning Objectives:

After completing this course, the course participant should be able to:

  • Identify where idle capacity should be reported in the income statement
  • Identify the most harmful type of idle capacity
  • Differentiate between the various states of resources
  • Identify the types of idle capacity that should be included in unit costs
  • Recognize different types of idle capacity included in ongoing and idle capacity

  • Speakers / Authors:

    Alan Vercio
    Alan Vercio works at Bank of America in Charlotte, N.C., where he is responsible for building operational data requirements and processes in support of cost and profit measurement. You can reach Alan at (704) 388-4712 and

    John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

    John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

    John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

    John and his wife Marge live in Medford, New Jersey.


    Price (USD)

    Standard: $24.95


    Course Code : 99VER01

    Release Date : 01/19/2017
    Expire Date : 03/31/2023
    Credits :
    CPE 1.00
    QAS 1.00

    Course Level : Basic
    Course Type : QAS Self-Study
    Length : 50min
    Passing Grade : 70%
    Field Of Study : Management Services
    Theme : Cost Data Analysis

    Format Type : eLearning
    Mobile Compatible

    Included In

    Returning Subscribers

    - OR -