Definitions for cost allocation
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U.S. National Library of Medicine
Cost Allocation
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.
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"cost allocation." Definitions.net. STANDS4 LLC, 2013. Web. 24 May 2013. <http://www.definitions.net/definition/cost allocation>.

