apportionment

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Apportionment

A division. The term may be used in insurance to indicate which policy bears what percentage of a loss. Alternatively, it may be used in the sale of real estate to show the property tax or insurance the buyer and the seller each owe for a year. See also: Apportionment Clause.

apportionment

the breakdown of COSTS (and REVENUES) between different products, functions or company departments, where it is not possible to attribute costs (and revenues) directly to the departments where the cost or revenue concerned arises. For example, it is generally impossible to allocate rent and rates OVERHEADS exactly between departments in a factory and they can only be apportioned on some equitable basis such as the respective floor areas of departments. Such apportionments can help in assessing the profitability of different departments or products. See ALLOCATION, BUDGETING, STANDARD COST.

apportionment

Division into parts.Typically used when deciding how to allocate expenses relative to oil and gas leases,and when deciding that portion of the income of a company or utility that was earned in a particular state and thus subject to state income taxes. See apportion.

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In 1941, however, the two methods produced different apportionments

would be entitled under an apportionment of the then existing number of

REAPPORTIONMENT, NONAPPORTIONMENT, AND RECOVERING SOME LOST HISTORY OF ONE PERSON, ONE VOTE

details of the Compact's apportionment scheme, suffice it to say

fairness in water allocation--"equitable apportionment." (26)

Equity and the Colorado River compact

695) introduced bills in the 97th Congress to adopt the Hamilton-Vinton method of apportionment to be effective for the 1981 apportionment and subsequent apportionments.

Jefferson's method was used instead for all the apportionments from 1790-1831.

The House of Representatives apportionment formula: an analysis of proposals for change and their impact on states

In addition to the methods and principles of allocation and apportionment under Sec.

If a taxpayer qualifies for one or both of the alternative methods, it may choose the method of allocation and apportionment on an annual basis, (3) provided the taxpayer continues to qualify for the method chosen.

Allocation and apportionment of expenses for Sec. 199 purposes: for many taxpayers, calculation of the Sec. 199 deduction will require an enormous amount of work. This article focuses on one aspect of the deduction, the allocation and apportionment of expenses under the Sec. 861 regulations and the proposed Sec. 199 regulations

Because these apportionment results were to be applied in time-series analyses, another evaluation of the consistency of the source apportionments across research groups and apportionment methods was conducted.

Workgroup report: workshop on source apportionment of particulate matter health effects--intercomparison of results and implications

The special synod defeated a motion that would have approved the remittance of parish apportionments to the national office.

New West(minister) votes to dip into reserves

The Tax Reform Act of 1986 contained numerous provisions that could potentially bog the company and IRS down without materially affecting the company's tax liability, e.g., separate baskets, "look through" rules, and new complex expense allocation and apportionment rules for interest and other expenses.

Improving the process for conducting the international segment of an IRS audit

(1) The MTC has discussed for many years its interest in revising key apportionment provisions of Article IV--which contains the foundation of many states' apportionment provisions.

What to expect when you are expecting state tax reform

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