The apportionment or allocation of the costs of nonrevenue-producing cost centers to each other, and to revenue-producing centers on the basis of the statistical data that measure the amount of service rendered by each center to other centers. The purpose of cost allocation is to determine the total of full costs of operating each revenue-producing center of a health facility.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.66