basis of apportionment

Fin
a physical or financial unit used to apportion costs equitably to cost centers

The ultimate business dictionary. 2015.

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  • basis of apportionment — The basis used for the apportionment of costs between a number of cost centres when the costs are to be shared between them equitably. This occurs when an overhead cannot be directly assigned to one particular cost centre. For example, rent and… …   Accounting dictionary

  • apportionment — cost apportionment Charging a proportion of a cost to a cost centre or cost unit because the cost centres or cost units are not directly incurring those costs although they share in incurring them. A basis of apportionment is always required. See …   Accounting dictionary

  • apportionment — I noun administration, allocation, allotment, allowance, assignment, assignment in proportion, consignment, disposition, distribution, division, division in proportion, doling out, issuance, just division, measuring out, meting out, partition,… …   Law dictionary

  • Apportionment (politics) — Part of the Politics series Elections Allotment (sortition) …   Wikipedia

  • apportionment — /aporshanmant/ The process by which legislative seats are distributed among units entitled to representation. Determination of the number of representatives which a State, county, or other subdivision may send to a legislative body. he U.S.… …   Black's law dictionary

  • legislative apportionment — or legislative delimitation Process by which representation is distributed among the constituencies of a representative assembly. In ancient Athens, every citizen represented himself, but throughout most of history representation has been… …   Universalium

  • equitable apportionment — The process of sharing common costs between cost centres in a fair manner, using a basis of apportionment that reflects the way in which the costs are incurred by the cost centres …   Accounting dictionary

  • equitable apportionment — The process of sharing common costs between cost centres in a fair manner, using a basis of apportionment that reflects the way in which the costs are incurred by the cost centres …   Big dictionary of business and management

  • Niche apportionment models — Mechanistic models for niche apportionment are biological models used to explain relative species abundance distributions. These models describe how species break up resource pool in multi dimensional space, determining the distribution of… …   Wikipedia

  • New Jersey Apportionment Commission — The New Jersey Apportionment Commission is a constitutionally created ten member commission responsible for apportioning the forty districts of the New Jersey Legislature. The commission is convened after each decennial U.S. Census, and the… …   Wikipedia

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