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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.
Accounting & the Cost Allocation Reciprocal Method Formula. A company must allocate the costs of its maintenance people.. Photodisc/Photodisc/Getty Images. One task of accounting is to assign costs properly.olving the Equations. The crux of the reciprocal method is to solve the cost equations simultaneously. When the company solves equations 1 and 2 in terms of maintenance department costs, it finds the allocable costs to be $129,220.