Basis of Apportionment

Basis of Apportionment
The basis used for the equitable apportionment of costs between several cost centres when direct assignment is not feasible.
Equitable Apportionment
Equitable apportionment refers to the process of sharing common costs between different cost centres in a fair and just manner. This is done using a basis of apportionment that accurately reflects how the costs are incurred by each cost centre.

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