5.2.3 Provision of laboratory services
ALS Minerals applies a global revenue allocation model in respect of domestic and intercompany transactions
involving mineral laboratory services. These revenues billed to clients are automatically allocated to a functional
allocation role as follows:
► 25% to the receiving lab;
► 70% to the processing lab; and
► 5% to the billing entity.
Figure 14 below outlines the three functional allocation roles involved in the provision of minerals laboratory
services.