ALLOCATE Definition

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ALLOCATE is to distribute according to a plan or set apart for a special purpose. Examples: a. spread a cost over two or more accounting periods; b. charge a cost or revenue to a number of departments, products, processes or activities on a rational basis.

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VALUATION DATE is the specific point in time as of which the valuator's opinion of value applies (also referred to as "Effective Date" or "Appraisal Date").

EXIT STRATEGY codifies and gives a business owner or investor a way to reduce or liquidate his/her stake in a business and, if the business is successful, make a substantial profit.

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