This publication is recommended as a guide in accounting for the allocation of sales and use tax charges/credits resulting from audits by governmental or regulatory agencies utilizing extrapolation procedures. Government sales and use tax audits frequently use sampling and extrapolation techniques in lieu of auditing an entire population of invoices. The resulting settlement or negotiation of such audit claims is not easily identified with specific properties or operations. This Guideline provides for an equitable method of allocating, to all properties impacted, the additional costs incurred or credits received as a result of extrapolated sales and use tax audit claims should the operator decide such amounts are chargeable to its non-operators. 11 pages. 2001.