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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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.
Modify the Compact's current equally-weighted apportionment formula to recommend a double-weighted sales factor, but ultimately provide states with flexibility to define their own factor weighting fraction; (3)
What to expect when you are expecting state tax reform
fairness in water allocation--"equitable apportionment.
Equity and the Colorado River compact
One could argue that the "Alabama paradox" should not be an important consideration in apportionments, since the House size was fixed in size at 435, but the Hamilton-Vinton method is subject to other anomalies.
The House of Representatives apportionment formula: an analysis of proposals for change and their impact on states
199 puzzle: the allocation and apportionment of expenses.
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
The effect of the imputation of these apportionments on the ability of epidemiologic methods to evaluate the health effects associated with various PM components is uncertain.
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
Prior to the approval of the accelerated Priorities in School Construction Funding rules in 2010, apportionments were granted based on the receipt and approval dates of complete funding applications, or on a first in, first out basis.
State Announces $637.6 Million for Shovel-Ready School Construction Projects
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
Security for the bonds is various liens on specific highway use taxes and fees deposited in the state highway fund, net of administration and collection costs, and statutorily determined city/county apportionments to fund local transportation projects.
Fitch Rates Oregon DOT's $192.8MM Highway Senior Lien Revs 'AA'
The purchase price of $30,160,000 is payable in cash and is subject to normal operating apportionments as provided for in the agreement of sale.
Berkshire Income Realty Agrees to Acquire Two Multifamily Apartment Communities in Maryland
The Ohio director of transportation covenants to make such payments prior to making any other payment from federal highway revenues during the fiscal year, and to reserve such payment from the prior federal fiscal year apportionment, thus allowing a 14-month cushion for debt service.
Fitch Rates Ohio's Major New State Infrastructure Project Revs 'AA-'

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