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Apportion consists of the distribution of a quantity between various individuals, according to the proportion that corresponds to each one. The apportionment, therefore, is the proportional distribution of something in numerous parts.

For example: "The apportionment of profits derived from the sale was developed incorrectly", "The fairest thing is that the authorities establish the apportionment of subway expenses among citizens of neighborhoods that have stations", "The apportionment reflects an annual cost of 105,000 pesos for a decade".

The apportionment, in short, is to divide something so proportional . Suppose an inheritance of 1,000,000 dollars it should be divided equally between 5 people . The apportionment indicates that each individual will receive $ 200,000 .

In a similar sense, a man who will buy a car whose price is $ 500,000 asks the seller to prorate the value in monthly installments for two years. In this way, the agreed apportionment indicates that the buyer will pay little more than $ 20,833 per month in the next two years until you finish paying for the car.

Within the workplace, there is what is known as pro rata of extraordinary payments. This is a term used to define a way to pay workers the money that corresponds to them for the extraordinary payments of June and Christmas respectively.

Thus, while in some companies, those two extraordinary payments add up to the twelve that they have during the year, that is, they allow employees to charge 14 payments per year, in other companies it is not done that way. In these others what is done is to take the two amounts corresponding to the extraordinary ones and divide them into twelve in order to add them proportionally to the payments of each month.

In order to carry out the calculation of payrolls with apportionment, it is necessary that professionals in the corresponding business area take into account aspects such as the type of accrual or what is the employee's base salary.

Those who defend the apportionment of extraordinary payments do so based on the fact that it is a way to have a somewhat higher monthly payroll, which is appreciated to meet all kinds of expenses.

However, there are those who are not in favor of apportionment because they prefer to meet two extraordinary payments on those two dates, June and Christmas, when they need money most: in one case to enjoy the summer holidays and in the other to make in front of Christmas presents.

Apportionment generally consists of dividing a total into several installments. Yes one company decides to offer for public sale 20,000 shares and receive 60,000 requests , you must prorate the titles in some way. One option is to allocate a percentage of the action to each request. Another possibility is that it establishes a minimum for each request and finally apportions the rest of the actions proportionally to those who have requested more actions.

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