cost items are charged directly to the cost center. for example: electricity
charges can be allocated to various departments if separate meters are
installed, salary of stores clerk can be allocated to stores department etc.
APPORTIONMENT OF COST: now apportionment of cost is a process
where u cant easily identify a cost to a particular cost or service center,
for example if there is single electricity meter for the all department,
then it becomes a little difficult to allocate the exact cost to a cost
center, another example rent will have to be apportioned to various
departments on the basis of ﬂoor space.