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The apportionment or designation of an item for a specific purpose or to a particular place.In the law of trusts, the allocation of cash dividends earned by a stock that makes up the principal of a trust for a beneficiary usually means that the dividends will be treated as income to be paid to the beneficiary. The allocation of stock dividends generally means that such dividends will be added to the shares of stock held as principal, thereby increasing its size.

See: allotment, appointment, apportionment, appropriation, arrangement, assignment, budget, circulation, classification, consignment, coupon, dispensation, distribution, division, interest, order, part, portion, quota, share

ALLOCATION, Eng. law. An allowance upon account in the Exchequer; or rather, placing or adding to a thing. Ency. Lond.

References in periodicals archive ?
The Service intends to challenge this type of transaction on various grounds, including the fact that the special allocations lack substantial economic effect under Sec.
It also provides a level of detail that can make the resulting allocations more defensible.
National Security Division has an allocation of Rs 100.
628 billion for various development projects of Higher Education Commission out of total allocation of Rs35.
Part 9 Hajdu-Bihar county, allocation 16,920,000 USD
Cost control investments, however fast-acting in cutting claims, are slow to trigger a reduction in allocation.
An amount of Rs 300 million have been released for Finance Division out of its total allocations of Rs 20.
To the contrary, P's uncontradicted evidence established that in determining cost allocations, unrelated parties would not include any cost related to the issuance of options.
Traditionally, pension fund real estate allocations have been somewhere around 4%, but current targets can be as high as 8% to 10%.
Provide online advisory services to enrollees to help them with their investment allocation decisions, Plans can otter online enrollment and provide educational tools, retirement calculators and transaction capabilities, such as changing investment allocations.