Revenue allocation

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Revenue allocation is the allocation of revenues that are related to a particular revenue object but cannot be traced to it in an economically feasible (cost-effective) way.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Revenue allocation. The allocation of revenues that are related to a particular revenue object but cannot be traced to it in an economically feasible (cost-effective) way.