apportionment
C2CEFR level
70/100Rarity: rare
TechnicalRegister
Law noun
The division of income or a tax base between jurisdictions or persons.
The multinational's profits were divided among the states by a formulary apportionment.
Business noun
The distribution of a shared cost among departments or periods on a rational basis.
The apportionment of factory rent was based on the floor space each division occupied.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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