# Cost-of-performance sourcing

> Cost-of-performance sourcing — Assigning receipts from services to the state where the income-producing activity is performed — under the UDITPA rule, all of it to the state with the greater share of the costs of performance.

Source: https://lopifi.com/glossary/cost-of-performance-sourcing
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is cost-of-performance sourcing?** In accounting, cost-of-performance sourcing means assigning receipts from services to the state where the income-producing activity is performed — under the UDITPA rule, all of it to the state with the greater share of the costs of performance.

## Words this system refuses for it

- market-based sourcing

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)