Search results for keyword: apportionment
CODIR method
CODIR Method
The CODIR Method is an analysis method of analyzing problems and solutions using a complex problem solving technique that emphasizes identifying and resolving the cause of a problem before searching for a solution. This technique is also used in project management and software engine......
1037 
Sophie
Partial apportionment
Partial apportionment
Partial apportionment is an accounting method used for allocating certain costs across multiple entities. Partial apportionment is used when allocating costs between two entities (or groups) that must share certain expenses. The method is used to ensure that each individual ......
Negligence in contracting
Breach of Contract: apportionment of Liability
A contract is an agreement between two or more parties to a specific undertaking on specific terms. Where there is a breach of that contract, it is necessary to apportion liability. In most cases, parties to a contract are equally liable for any bre......
Proportional performance method
The ratable performance doctrine or rule of apportionment has a long history in contract law as an equitable approach to contractual performance. It applies when a contract has been breached, and the goal is to allocate the loss equitably between the parties. The doctrine is based on the premise t......
average share method
The Average Pro-Rata Allocation Method
The Average Pro-rata Allocation Method is a system of allocating shared costs between two or more parties. The system was introduced as an alternative to other systems of cost allocation, such as fixed-rate cost allocation or incremental cost allocation. The......
Hyde's Attribution Theory
Rudolf Steiners Theory of apportionment
Rudolf Steiner (1861-1925) was an important German philosopher and polymath of the early twentieth century. He is perhaps best known for his work on anthroposophy, which seeks to synthesize two aspects of human nature: the physical and spiritual, and bring ......
International tax avoidance
International Tax Avoidance
In today’s global economy, multinational companies are increasingly moving operations to countries outside their home nation. These companies relocate in search of lower labor costs, preferential tax laws, and access to emerging markets. This activity, known as base e......
General average
Introduction
When a collision or similar incident occurs between seagoing vessels, it could lead to a general average situation in which the losses incurred by one vessel are spread among all parties sharing in the voyage. This is a centuries-old principle of maritime law, known as the legal priv......
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