Apportionment

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
Can anyone help with apportionment - i just can't get my head around it - i don't know how to work it out. The Osborne books just seem to be useless :cry:

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  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:Apportionment

    We have just done this and you do need to find a way to get your head around it to really understand it. I think you need to remember that you always need a total and then you need to think which basis you need to use I.e Rent and rates you would proberly do it on floor space (the more space you occupy the more you pay for it).

    so if you have 3 depts, finishing 150sq, assembly 170sq and stores 50sq.

    the total rent and rates is 1,000

    The total of all three dept sq is 150+170+50=370 this is the total floor space.

    So Finishing will be 150/370*1,000=405
    so assembly will be 170/370*1,000=460
    So stores will be 50/370*1,000=135
    (rounding in needed) Total is 1,000

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