1. What costs at Uber’s Manhattan office would be direct versus indirect for various cost objects?
Original blog posting (December 8, 2016)

2. Uber Facts Privately-held $66 billion ride- sharing company
Over 8,000 employees, not counting independent contractor drivers
Manhattan office in NYC
54,000 square feet
Houses engineering, communications, IT, HR, business development, and operations
Weekly breakfasts; gym; monthly Uber credits; daily catered lunch; beer, wine, coffee available; table tennis office tournaments

3. Question 1
List as many costs as you can imagine that would be incurred for the Uber Manhattan office.

4. Question 2
Assuming the U.S. Uber Division is the cost object, what costs related to the Manhattan office would be direct to the U.S. Division? What costs would be indirect?

5. Question 3
Assuming the Manhattan office is the cost object, what costs would be considered direct to the Manhattan office? What costs would be indirect?

6. Question 4
Assuming the Engineering team at the Manhattan office is the cost object, what costs would be considered direct to the Manhattan Engineering team? What costs would be indirect?

7. Question 5
Assuming one Uber car ride in NYC is the cost object, what costs related to the Manhattan office would be direct to the car ride? What costs would be indirect?

8. Question Recap
List as many costs as you can imagine that would be incurred for the Uber Manhattan office.
Assuming the U.S. Uber Division is the cost object, what costs related to the Manhattan office would be direct to the U.S. Division? What costs would be indirect?
Assuming the Manhattan office is the cost object, what costs would be considered direct to the Manhattan office? What costs would be indirect?
Assuming the Engineering team at the Manhattan office is the cost object, what costs would be considered direct to the Manhattan Engineering team? What costs would be indirect?
Assuming one Uber car ride in NYC is the cost object, what costs related to the Manhattan office would be direct to the car ride? What costs would be indirect?

9. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at Questions or comments? Contact Dr. Wendy Tietz at