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Cost Allocation
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Definition
: The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services.
NIM
Other names
Cost Shifting; Cost Apportionment; Shiftings, Cost; Shifting, Cost; Cost Shiftings; Cost Apportionments; Cost Allocations; Apportionments, Cost; Apportionment, Cost; Allocations, Cost; Allocation, Cost