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.
Now, with the first of them turning 60, the baby boomers are about to do something utterly conventional and predictable. They're going to start getting old and begin developing health problems. They're also going to retire from the workforce. In true baby boomer style, however, they will probably do these things in a new way. Boomers are expected to live longer than any previous generation of Americans. Of the 3.4 million born in 1946 -- including Bill Clinton, George and Laura Bush, Donald Trump, Susan Sarandon, Steven Spielberg, and Sylvester Stallone -- 2.8 million are still alive.