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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.
Cost Allocation Methods The very term allocation implies that there is no overly precise method available for charging a cost to a cost object, so the allocating entity is using an approximate method for doing so. Thus, you may continue to refine the basis upon which you allocate costs, using such allocation bases as square footage, headcount, cost of assets employed, or (as in the example) electricity usage.