Depreciation on assets is apportioned amoung various departments on basis of____.
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An apportionment is the separation of sales, expenditures, or income that are then distributed to different accounts, divisions, or subsidiaries. The term is used in particular for allocating profits to a company's specific geographic areas, which affects the taxable income reported to various governments.
For example, a multi-state entity's overall revenue may be distributed to its state-level branches based on their individual revenues, headcount, asset base, or cash receipts.
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