Another bookkeeping practice accessible today is asset utilization bookkeeping (RCAJL RCA has been perceived by the International Federation of Accountants {lFAC} as a "modern methodology at the upper levels of the continuum of costing techniques"[12] The methodology gives the capacity to get costs straightforwardlyfrom functional asset information or to detach and gauge unused limit costs. RCA was determined by taking costing attributes of GPK, and joining the utilization of movement based drivers when required, for example, those utilized in action based costingl12]