Allocate

To allocate means to assign or divide expenses or income.

If a college secretary worked for both the English and History department, we would divide her salary in two and assign half of her salary as an expense of the history department and half as an expense of the English department. If two sales associates worked together to land a big account, we might allocate half the commission to each associate.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/allocate/