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date: 31 October 2020

arbitrary allocation 

A Dictionary of Accounting
Jonathan LawJonathan Law

A *cost allocation in which the *allocation base used is not likely to give accurate costs. For example, the cost of a lecture is not significantly dependent on the number of students: a class of 10 students requires one lecturer for (say) one hour as does a class of 200 students. Therefore using the number of students as an allocation base would result in an arbitrary allocation. The system of ... ...

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