Cost Allocation |
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| Allocation, Cost; Allocations, Cost; Apportionment, Cost; Apportionments, Cost; Cost Allocations; Cost Apportionments; Cost Shiftings; Shifting, Cost; Shiftings, Cost | |
| The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services. | |