Finance 1. The breakdown of costs and revenues between different products, functions or company departments where it is possible to attribute costs (and revenues) directly to the departments where the cost (revenue) arises. 2. The process of assigning materials which are in stock in order to fulfil specified product orders.

A type of agricultural domestic support, paid by governments to producers of certain commodities and based on the difference between a target price and the domestic market price or loan rate, whichever is the less.