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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.
Allocation and Apportionmentclick for a larger image
Fig. 7 Allocation and Apportionment . Budgeted production costs: departmental analysis.


  1. the breakdown of COSTS (and REVENUES) between different products, functions or company departments where it is possible to attribute costs (and revenues) directly to the departments where the cost (revenue) arises. For example, in analysing costs, the depreciation OVERHEADS of factory departments can be allocated precisely between the production departments where the specific fixed assets are located. Such allocations help in tracing responsibility for costs to the managers responsible, as well as assessing the profitability of different departments or products. Fig. 7 shows a typical departmental revenue/cost breakdown where some costs are precisely allocated while others are apportioned on an equitable basis. See BUDGETING, STANDARD COST.
  2. the process of assigning or ‘earmarking’ materials which are in STOCK in order to fulfil specified product orders. The stock of materials that has not been currently allocated is referred to as the ‘free balance’, which is available for allocation to future orders.
References in periodicals archive ?
Part 8 M1 and M15, M19, M85 motorways, allocation 20,295,000 USD
List of Figures Figure 1: Ireland Historic Defense Market Size, US$ Billion, 2008-2012 Figure 2: Ireland Forecast Defense Market Size, US$ Billion, 2012-2017 Figure 3: Ireland Historic Defense Budget Allocation, US$ Billion, 2008-2012 Figure 4: Ireland Forecast Defense Budget Allocation, US$ Billion, 2012-2017 Figure 5: Ireland Historic Budget Allocation by Sector, (%), 2008-2012 Figure 6: Ireland Forecast Budget Allocation by Sector, (%), 2012-2017 Figure 7: Ireland Air Force Budget Allocation, US$ Billion, 2008-2017 Figure 8: Ireland Army Budget Allocation, US$ Billion, 2008-2017 Figure 9: Ireland Navy Budget Allocation, US$ Billion, 2008-2017 Figure 10: Ireland Research and Development Budget Allocation, US$ Billion, 2008-2017
To calculate the accuracy-related penalty for each party, multiply the tax due after final allocation of the erroneous items by the 20% penalty rate.
Cost control investments, however fast-acting in cutting claims, are slow to trigger a reduction in allocation.
If the taxpayer does not meet the safe harbor rule, then the allocations will be tested under the standard set forth in Sec.
The Service presented no evidence that unrelated parties would, pursuant to the fair-value method (FVM), make a cost-sharing allocation of at-the-money options or employee-stock-purchase-plan purchase rights.
Traditionally, pension fund real estate allocations have been somewhere around 4%, but current targets can be as high as 8% to 10%.
Understanding the social conditions that affect resource allocation is at the heart of economic thinking.
John Kolars refutes the nationally based account of Tomanbey, and by implication similar nationalist interpretations by Syria or Iraq, by proposing that allocations be based, not on national considerations, but on ecological/holistic concerns of what is good for the river and humanity.
Asset allocation involves assessing your level of risk tolerance, investment objectives, age, cash flow, income expectations and tax bracket in order to help you define an appropriate portfolio of investments.
On January 23, the Internal Revenue Service requested comments on the paperwork burdens associated with the proposed section 861 regulations, relating to the allocation and apportionment of charitable contributions.

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