allocate

(redirected from allocatable)
Also found in: Dictionary, Thesaurus, Legal, Idioms, Encyclopedia.
Related to allocatable: allocable

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.