2eSlide # 16Q4:The Step-Down Method of AllocatingSupport Department Costsâ¢The step-down methodallocates some (but not all) support department costs to other support departments.â¢Allocation order must be determined.â¢The first support departmentâs costs are allocated to all operating andsupport departments that use its services.â¢Each subsequent support departmentâs costs are allocated to all operating and support departments that use its services
exceptany support department whose costs were already allocated.