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allocate
(redirected from allocation)

   Also found in: Dictionary/thesaurus, Medical, Legal, Encyclopedia, Wikipedia 0.11 sec.
allocate
1. To spread systematically a single monetary amount over a number of time periods, usually years. For example, depreciation allocates the cost of a capital asset over its useful life.
2. To distribute cost or revenue throughout a number of operations or products. For example, a business must decide how to allocate the costs of running its headquarters over all its operations to determine the profitability of each of those operations.

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The IRS issued final regulations (TD 9208) clarifying how taxpayers may (1) avoid application of the automatic generation-skipping transfer (GST) tax exemption allocation rules applicable to transfers to a GST trust and (2) terminate such an election.
Utility Allocation combines actual usage data with the applicable utility tariff to enhance accuracy and ensure fairness in landlord-tenant energy billing.
Realization and allocation are central concepts of current GAAP, but they are the very reason why GAAP does such a poor job of reporting the real-world effects of economic events.
 
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