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The step-down allocation method recognizes some but not all of the mutual services rendered by support departments to other support departments. The reciprocal method is the only service cost allocation method that recognizes all of the services that are provided by the service departments to the other service departments.
The reciprocal method is the only service cost allocation method that recognizes all of the services that are provided by the service departments to the other service departments. Therefore, it is the method that best recognizes the mutual services rendered by support departments to other support department.
The direct allocation method does not recognize the mutual services rendered by support departments to other support departments at all. The reciprocal method is the only service cost allocation method that recognizes all of the services that are provided by the service departments to the other service departments.
The dual-rate allocation method can be used with either the direct method, the step-down method, or the reciprocal method of cost allocations. It simply means that fixed costs and variable costs are allocated separately. There is nothing about the dual-rate method that necessarily either recognizes or does not recognize the mutual services rendered by support departments to other support departments.