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 ?
Among new schemes, an amount of Rs 100 million have been allocated for cadet college Kharan and Rs 30 million allocated for construction of approach road for new Gwadar International Airport.
70 million has been allocated for up gradation of arid zone research institute and establishment of new adaptive research.
The allocated seating option can also include a priority boarding incentive from a minimum payment of GBP2.
For sports development, Rs38 million has been allocated while for renovation and up-gradation Rs38 million has been set aside.
Briefly summarized, a rental agreement has deferred rent if the cumulative amount of rent allocated as of the close of a calendar year exceeds the cumulative amount of rent payable as of the close of the succeeding calendar year.
In an effort to accelerate the pace of activity in the company's Barnett Shale play in North Texas, RAM has allocated $4.
493 million has been allocated for enhancement of training capabilities in the CTTI, Islamabad.
00 million are allocated for the FY 2012-13,with no foreign aid, while during last FY,Rs.
The first round will be allocated for horses of the local breed for 1600 meters, the second round will be allocated for the imported pure Arabian Horses for 1600 meters, the third round will be allocated for the thoroughbred horses for 1600 meters, the fourth round will be allocated for horses of the local breed for 1600 meters whilst the fifth round will be divided into the sixth round and will be allocated for the pure Arabian horses for 1600 meters.
970 million have been allocated for Islamabad-Peshawar Motorway (M-1) Project,Rs823.
Sources maintained the federal government is likely to allocate Rs 3 billion for Mangla Dam Raising Project in Public Sector Development Programme (PSDP) 2010-11 against the total demand of Ministry Water & Power for the project of Rs 11 billion, while present allocation is observed 75 percent decrease as compared to allocated amount of Rs 12 billion for ongoing FY-2009-10.
In Technical Advice Memorandum (TAM) 200609018, the IRS relied on traditional cost accounting principals to determine whether the costs of a taxpayer's engineering and procurement departments qualified as mixed service costs (MSC) that can be allocated between capitalizable activities and deductible activities under Regs.