Training expense charges

Q:  Our team closed its home area plant and moved its production to a plant in Sereno.  However the training expenditure entered on the decision form is still going to the home area plant.  We spent 155 in training.  The income statement shows 155 in training expense in the home area with 163 for consolidated training and 203 for training in Sereno.  The Sereno plant just opened a new line which apparently accounted for the training cost there.

Q:  The training expense entered on the decision form always is borne by the parent company for ongoing training everywhere.  Training for employees on new lines is in the area (and currency) of the manufacturing plant.

Training for new salespeople is in the area (and currency) of the area where they are located.

The Ps 203,000 for new-line training in Sereno must translate to about $8,000 with an exchange rate around Ps 25 to $1.