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Access method services identifies the verb name ALLOCATE and attaches the terminal monitor program (TMP) that runs Time Sharing Option (TSO) commands in the background. The ALLOCATE command should be used only to allocate new data sets to the job step.
You allocate interest (other than fully deductible home mortgage interest) on a loan in the same way as the loan itself is allocated. You do this by tracing disbursements of the debt proceeds to specific uses. For details on how to do this, see chapter 4 of Publication 535.