New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 451 - Definitions
Section 451.21 - Allocate

(a) To charge an item or group of items of revenue or cost to one or more objects, activities, processes, operations or products, in accordance with cost responsibilities, benefits received, or other readily identifiable measure of application or consumption.

(b) To distribute the total cost of a lump-sum purchase over the items purchased or departments affected.

(c) To spread a cost systematically over two or more time periods.