allocate

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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.

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.
References in periodicals archive ?
As in Case 1, the allocatable fixed input model of water comprises Case 2's second component.
Case 4: Land as Variable or Fixed, with Water Assumed Fixed and Allocatable
That is, the producer makes crop-level decisions on water and land (eight decisions in total, given the data) with water as either a variable input or a fixed, allocatable input.
The fixed, allocatable input model of water is rejected if the null hypothesis cannot be rejected that the coefficients on farm-level water quantity and cross-crop effects in output prices are not significantly different from 0.
Retail segment directly allocatable expenses rose by 12 percent, as the growth in certain marketing expenses for Tier 1 carriers, most of which are completely variable to sales, more than offset other operating expense reductions.
Segment directly allocatable expenses declined by 13 percent, and market net profit contribution increased by 24 percent.