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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 ?
452 million, HEC against its allocation of Rs 35046.
482 billion have been released for Finance Division out of its total allocations of
Part 7 Gyor-Moson-Sopron county, allocation Au 6,420,000
The Treasury Department allows taxpayers to use yet another alternative method of allocation but only when there are differing tax rates for the erroneous items.
Elements of the Governor and Mayor's allocation plan include: Transformation of Open Spaces: Parks and Playgrounds--Building on the over $30 million investment that created and revitalized more than 120 acres of parks and open spaces, the plan calls for an additional investment of $20 million into parks and playgrounds throughout Lower Manhattan in such locations as the Lower East Side, the Financial District, Chinatown, and Tribeca.
The temporary regulations establish a safe harbor rule under which allocations of foreign tax expenditures will be deemed in accordance with each partner's interests in the partnership.
Cost control investments, however fast-acting in cutting claims, are slow to trigger a reduction in allocation.
The Gold Standard of Resource Allocation Mechanisms
On a more hopeful note, all three indicate a keen awareness of the needs and sensitivities of the others, thereby creating an atmosphere in which differences over water allocations might be resolved.
While past performance is no guarantee of future result, the result of this exercise is a recommended allocation diversified across asset classes and customized to address your particular financial needs.
Nevertheless, we submit that reasonable allocation rules for the charitable contribution deduction can be developed that are congruent with, and indeed advance, the national interest in encouraging charitable contributions.

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