Allocate
Allocate means to assign an item of cost or a group of items of cost, to one or more cost objectives. This term includes both direct assignment of cost and the reassignment of a share from an indirect cost pool[1].
Pages Where This Term is Used
CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose
CAS 406 - Cost Accounting Period
CAS 410 - Allocation of BU G&A Expenses to Final Cost Objectives
References
- ↑ CAS 410, April 17, 1992