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Allocate
(redirected from allocation)

    Also found in: Dictionary/thesaurus, Medical, Legal, Encyclopedia, Wikipedia 0.03 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.
Allocate
On a balance sheet, to spread an expense over more than one accounting period. One of the most prominent examples of allocation is depreciation, which spreads the cost of an asset over a certain number of years.


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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.
GST exemption allocation by Laffie, Lesli S. / The Tax Adviser
Utility Allocation combines actual usage data with the applicable utility tariff to enhance accuracy and ensure fairness in landlord-tenant energy billing.
Enerwise offers new technology to measure energy. (Technology Update) by Real Estate Weekly
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.
What drives earnings management? by Rosenfield, Paul / Journal of Accountancy
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