Allocation (AC30.1)

Use Allocation (AC30.1) to define an allocation with a single allocation pool. Single-pool allocations can be used to distribute costs, revenues, hours or units from a single pool to one or more activities. The allocation pool can consist of balances in one or more activities, or balances in one or more general ledger accounts. The pool can be allocated to activities using any of the following drivers:

• Fixed percentage. As an example, you might allocate overhead costs to one or more activities using a predetermined percentage.
• Fixed factor. As an example, you might allocate project management costs to one or more activities based on square footage associated with each activity.
• Dynamic factor. As an example, you might allocate project management costs to one or more activities based on the hours spent in the activity each month.