Accounting Dictionary

Apportionment

The result of the division of expenses is apportionment.

Let’s say a company makes 100 wooden sleds and 400 wooden picnic tables. Their electric bill is $1,000. The company may chose to apportion 100/ 500 x $1,000 or $200 of the bill as an expense of the sled making operation and 400/500 x $1,000 or $800 as an expense of the table making operation. We would say they apportioned their bill.

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