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Allocation ratio-The ratio of intended numbers of participants in each of the comparison groups. For two group trials, the allocation ratio is usually 1:1, but unequal allocation (such as 1:2) is sometimes used.
1 Cost allocation: the kind of accounting that allows assigning and allocating revenues and expenses to the different cost centers of the company. 2  Cost center: it is a part of the organization (usually identified with a functional area) that we use to allocate revenues and expenses. Allocation to the target cost centers with the same sign of credit or debit. 2  Allocation to the source cost center with the inverse sign of credit or debit, for example, the next table shows the final result of one allocation.