《国际会计准则第2号--存货》第13段规定：“The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. The actual level of production may be used if it approximates normal capacity. The amount of fixed overhead allocated to each unit of production is not increased as a consequence of low production or idle plant. Unallocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities.”（固定间接生产费用应以生产设备的正常生产能力为基础分配计入加工成本。正常生产能力，指正常生产条件下，在若干时期或季节内预计能够达到的平均生产量，其中考虑了计划维修所形成的生产能力的损失。如果实际生产水平接近正常生产能力，则可以实际生产水平为基础。分配计入各单位产品的固定间接费用额不因产量低或停工而增加。不能分配的间接费用应在其发生的当期确认为费用。在产量特别高的期间，分配计入单位产品的固定间接费用的数额将减少，从而存货不会以高于成本的金额计量。变动间接生产费用应以生产设备的实际使用程度为基础分配计入单位产品。）但是，在中国准则下，并未引入此处的“以正常产能为基础分配固定制造费用”的概念。