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Allocate
(redirected from allocable)

    Also found in: Dictionary/thesaurus, Legal, Encyclopedia 0.01 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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172 is the difference between the (1) NOL for the tax year and (2) NOL for the tax year without including deductions for interest on the portion of any debt allocable to a CERT (i.
Caveat emptor: stock acquisition CERT limit on NOL use by Lehrer, John R. / The Tax Adviser
The company reported a net loss allocable to common stockholders of $5.
Tarragon reports increased earnings by Real Estate Weekly
" Section 163(h)(2)(A) defines this term as any interest allowable as a deduction, other than that paid or accrued on debt "properly allocable to a trade or business" (other than the trade or business of being an employee).
No noncorporate deduction for underpayment interest: a big blow to ... by Laffie, Lesli S. / Journal of Accountancy
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