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.
By 2030, when the first baby boomers reach 84, the number of Americans over 65 will have grown by 75% to 69 million. That means more than 20% of the population will be over 65, compared with only 13% today. More than 35% will be over 50.