👉 Apportionments are a method used in accounting to divide up income among various individuals or entities, typically based on their share of profits or losses. In this context, they involve dividing up the total amount of a company's profits or losses between different stakeholders, such as shareholders, employees, and government agencies. The goal of apportionments is to ensure that each stakeholder receives an equal share of the profits or losses, which can help in determining the fairness and transparency of the company's financial statements
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