The term apportionment is applied in various contexts in order to refer to a procedure by which the costs of a thing are fragmented among several individuals, in the proportions assigned to each one previously. In other words, it can be said that an apportionment is the division into proportional parts of something that has several parts. The term itself derives from the word apportion.
To be able to show clearly what the proration entails, it is much easier if it is done by means of an example; If you have an organization that presents an expense of various services on a frequent basis, you can apply the proration so that said amount is not applied to a specific area, that is, this sum is divided between the different areas that make up the such an organization.
However, it can be used in very different contexts. In the economic context, it is possible to apply it to maintain control of expenses, pay fees to tax offices. In law, it is possible to use apportionment in different cases, an example of this is when the food quota for which parents must respond to their children must be divided, it must be divided proportionally between each hunger.
For its part in accounting it is possible that the apportionment can be classified into two different types, the primary and the secondary. The first for its part is applied in order to divide the expenses that a company may have to produce a product and which affects the different sectors of the same, therefore the apportionment is made in an equivalent way in the different sectors. This brings with it the ease of having a more exact control of how an entity works.
El secundario en cambio se emplea luego de que el primario se ha finalizado, en éste se procede a dividir los gastos indirectos que generan las distintas áreas de producción de un producto, el principal objetivo de este tipo de prorrateo es el de mantener un gravamen contable que sea proporcional.
