allocate


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allocate

[′a·lō‚kāt]
(computer science)
To place a portion of a computer memory or a peripheral unit under control of a computer program, through the action of an operator, program instruction, or executive program.
(industrial engineering)
To assign a portion of a resource to an activity.

allocate

To reserve a resource such as memory or storage. See memory allocation.
References in periodicals archive ?
The company then applies this percentage to an actuarially set total "premium" cost for the company, and allocates each operating unit its proportional share.
other reasonable methods must allocate costs to specific inventory items.
A substantial-purpose test could effectively act as a threshold: If the activity has a substantial (say, 20 percent) lobbying purpose, the multiple-purposes test could then be used to allocate the costs.
A donor therefore must allocate GST exemption to a gift to a trust even if the gift tax annual exclusion completely covers it.
Notwithstanding paragraph (e)(12)(ii), a taxpayer shall allocate a deduction for a charitable contribution solely to United States gross income if the contribution is made to an [U.
While this is not good news for existing irrevocable trusts, those drafting new trust instruments should Consider adding a provision that gives the trustee "the power to allocate all or part of a capital gain to trust income.
Compensation expense if the company allocates the dividends to participants' accounts or if it pays them to participants out of a suspense account.
corporations apportion and allocate interest expense on the basis of assets taking into account all assets of the U.
In another questionable stance, the IRS held in Letter Ruling 200144003 that a distributor of certain component products used in the manufacture of vehicles had to allocate storage and handling costs to merchandise in transit, but not yet received.
Entities that allocate joint costs are required to disclose
In the case of other than direct skips, the donor had to affirmatively allocate the GST exemption to the trust on Form 709 to shelter future trust distributions from GST tax.
partnerships is their ability to allocate items of income, gain, loss and deduction among the partners in ratios that differ from those in the partners' capital accounts.