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.

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