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Copas Overhead Rates

The new adjustment factors are computed year by the Council of Petroleum Accountants Societies.
The adjustment rates are effective on April 1st of each year.

Year	Rate Adjustment
1962	base year
1963	+1.6%
1964	+3.9%
1965	+0.8%
1966	+2.2%
1967	+3.6%
1968	+5.4%
1969	+1.9%
1970	+7.0%
1971	+5.9%
1972	+8.9%
1973	+7.5%
1974	+5.2%
1975	+16.7%
1976	+10.3%
1977	+10.5%
1978	+10.3%
1979	+11.0%
1980	+9.3%
1981	+9.3%
1982	+13.0%
1983	+9.9%
1984	+5.9%
1985	+2.7%
1986	+4.4%
1987	+4.5%
1988	-1.4%
1989	+3.3%
1990	+8.1%
1991	+7.2%
1992	+1.5%
1993	-1.1%
1994	+4.8%
1995	+4.4%
1996	+4.1%
1997	+2.0%
1998	+10.3%
1999	+5.8%
2000	-.5%