allocate

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Related to allocates: heralded

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 ?
Agent's view: According to the agent, the taxpayer allocates cost pools to projects, and ultimately expenses or capitalizes such costs using "costs drivers," which determine how costs are "driven" to different projects or codes.
With the adjustment power, the trustee could allocate some of the capital gain to an income beneficiary, even though that gain is principal.
This raises numerous compliance issues and compounds the uncertainties CPAs face when they prepare gift tax returns and allocate GST exemption.
This recapture rule applies to any section 467 rental agreement that is a leaseback or a longterm agreement that is not disqualified but which allocates to any rental period fixed rent that, when annualized, exceeds the annualized fixed rent allocated to any preceding rental period.(79)
Thus, any other "facts and circumstances" method, such as specific identification, burden rate, standard cost or "other reasonable allocation methods," must allocate costs to specific inventory items; see Regs.
* Compensation expense if the company allocates the dividends to participants' accounts or if it pays them to participants out of a suspense account.
affiliated group must allocate interest as a fungible expense on the basis of its worldwide assets.
Thus, without a consistency requirement, a trustee's decision to allocate capital gain from year to year could be purely tax-motivated.
Method 1: Allocate on the basis of activity-based costs.
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.
26.2642-2(a)(1), for lifetime transfers, the value of the property to which the taxpayer allocates the GST exemption is its value at the transfer date, if the GST exemption is automatically allocated (or is allocated) on a timely filed Federal gift tax return.

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