is to divide and share out according to a plan APPRECIATION is the increase in the value of an asset in excess of its depreciable cost, which is due to economic, and other conditions, as distinguished from increases in value due to improvements or additions made to it
distribute according to a plan or set apart for a special purpose; "I am allocating a loaf of bread to everyone on a daily basis"; "I'm allocating the rations for the camping trip"
Once the amount of taxes to be levied by each taxing district has been determined, the total tax levy must be divided, or apportioned, among all the taxation districts which contain territory in the jurisdiction (Guide for the Property Owner, Wisconsin Department of Revenue, 1993, p 1)
When you apportion something such as blame, you decide how much of it different people deserve or should be given. The experts are even-handed in apportioning blame among EU governments. to decide how something should be shared between various people (apportionner, from portionner )
To divide and assign in just proportion; to divide and distribute proportionally; to portion out; to allot; as, to apportion undivided rights; to apportion time among various employments