Apportion and allocation???

ALLOCATION OF COST: allocation of cost is a process by                                           which cost items are charged directly to the cost center. for example:  electricity charges can be allocated to various departments if separate meters are installed, salary of stores clerk can be allocated to stores department etc. 

APPORTIONMENT OF COST:  now apportionment of cost is a process where u cant easily identify a cost to a particular cost or service center, for example if there is single electricity meter for the all department, then it becomes a little difficult to allocate the exact cost to a cost center, another example rent will have to be apportioned to various departments on the basis of fl oor space. 

thank u sir g.....