Allocating Unallocable Expenses Requires Tailored Approach; Consider Expense Nature and Appropriate Allocation Key Over Sales Ratio.

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....Allocating unallocable expenses to each segment in proportion to segmental turnover to total turnover - all common expenses cannot be apportioned in the universal ratio of sales or gross revenue from different segments, each having its own separate features and characteristics - One can logically make allocation depending upon the nature of expenses and appropriate allocation key.....