MCL is a co-tenancy laboratory that performs esoteric testing from its headquarters in Ann Arbor, Michigan. Realizing the importance of a robust cost accounting system, they developed a model to serve their specific purpose. The basic premise was this: the more tests performed on the shared assets, the more money the collective co-tenants could save. MCL’s cost accounting model uses the concept of a relative value unit (RVU). Here’s how it works.