Cost allocation base. Cost allocation base is the variable that is used for allocating/assigning costs in different cost pools to different cost objects. A good cost allocation base is something which is an appropriate cost driver for a particular cost pool.ost allocation base. Cost allocation base is the variable that is used for allocating/assigning costs in different cost pools to different cost objects. A good cost allocation base is something which is an appropriate cost driver for a particular cost pool.
Baby boomers are those people born worldwide between 1946 and 1964, the time frame most commonly used to define them. The first baby boomers reached the standard retirement age of 65 in 2011. There are about 76 million boomers in the U.S., representing about 29 percent of the population.
Baby Boomers: 1946~1953 to 1964. This would make baby boomers, in the year 2010, somewhere in the ballpark of 46-64 years old. Gen X: 1965 to 1976~1982. This would make generation X, in the year 2010, somewhere in the ballpark of 28-45 years old. Gen Y: 1977~1982 to 1995~2001. This would make generation Y, in the year 2010, somewhere in the ballpark of 9-33 years old. For the most part, Generation Y are the children of the Baby Boomers, and in some cases, grandchildren. This is due to them being around their prime reproductive years during the 1980s (the last baby boomers turned 18 in 1982).