Apportion: Difference between revisions
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imported>Doug Williamson (Align presentation of formula with qualifications material) |
imported>Doug Williamson (Standardise appearance of page.) |
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To allocate a money amount on a time basis. | To allocate a money amount on a time basis. | ||
'''Example''' | |||
One month period: | Total profits of EUR 100,000 for a period of one year (365 days) consisting of a one month (30 days) period and an 11 months (335 days) period would be time-apportioned as follows: | ||
<u>One-month period</u>: | |||
EUR 100,000 x 30 / 365 | EUR 100,000 x 30 / 365 | ||
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11 months period: | <u>11-months period</u>: | ||
EUR 100,000 x 335 / 365 | EUR 100,000 x 335 / 365 | ||
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To allocate a money amount on any other systematic basis. | To allocate a money amount on any other systematic basis. | ||
For example, to allocate the total costs of a shared building on the basis of floor areas. | For example, to allocate the total costs of a shared building on the basis of floor areas. | ||
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3. | 3. | ||
To allocate any amount on | To allocate any amount on any systematic basis. | ||
== See also == | == See also == | ||
* [[Time-apportion]] | * [[Time-apportion]] |
Revision as of 13:24, 15 March 2015
1.
To allocate a money amount on a time basis.
Example
Total profits of EUR 100,000 for a period of one year (365 days) consisting of a one month (30 days) period and an 11 months (335 days) period would be time-apportioned as follows:
One-month period:
EUR 100,000 x 30 / 365
= EUR 8,219
11-months period:
EUR 100,000 x 335 / 365
= EUR 91,781
(This is also known as 'time-apportionment'.)
2.
To allocate a money amount on any other systematic basis.
For example, to allocate the total costs of a shared building on the basis of floor areas.
3.
To allocate any amount on any systematic basis.