Oxford Business English Dictionary for Learners of English

► allocation /.aela'keijn/ noun [c,U]: We have spent our entire allocation for the year, о The allocation of resources must be made more efficient.

allot /a'lDt; AmEa'la:t/ verb [+ obj] (-tt-) allot sth (to sb/sth) | allot (sb/sth) sth to give time, money, tasks, etc. to sb/sth as a share of what is available: How much money has been allotted to us?

How much money have we been allotted?

allotment /a'lntmant; Л mE a'la:t-/ noun [C,U] see also: letter of allotment

an amount of sth that sb is given or allowed to have; the process of giving sth to sb: a monthly allotment of free minutes on the phone plan

(Stock Exchange) a method of giving new company shares to people who apply for them; the number of shares given to each person who applies: the allotment of shares

to company employees

allottee /.aelD'ti:; AmE .aela'ti:/ noun [C] a person who has been allotted sth, especially new shares

_;all-out'strike noun [c] (HR) a strike in which all employees of a company or all members of a union stop work

allow is I

alilow /a'laoj/ \tbrb obj]

to make sth possible; to make it possible for sb to do sth: The software allows instant comparison of sales in different regions.

to give enough time for a particular purpose: Allow 28 days for delivery.

(Commerce) to take an amount of money off the price of sth, for example in exchange for another item: How much will

you allow me for my old PC?

(Accounting) to take an amount off an amount of money before tax is calculated: Having allowed an expense for the last eight years, the tax office are now asking me to pay tax on it.

to accept sth; to agree that sth is true or correct: The court allowed the claim for compensation.

al'lovv for sb/sth to include sb/sth when calculating sth: All these factors must be allowed for.

allowance /a'lauans/noun [c]

see also auto expense allowance, capital cost-of- living depreciation display investment personal etc.

an amount of money that is paid to someone regularly or on particular occasions by their employer or by the state, to help them pay for travel, food, somewhere to live or other expenses: The company gives me a travel allowance, о a low- income allowance

for child care -» weighting

О a car/clothing/an entertainment/a housing/ relocation/travel allowance ♦ to give sb/pay an allowance ♦ to be entitled to/claim an allowance

(Accounting) (especially BrE) an amount of money that you can take away from your income when calculating the amount of tax you have to pay: The party wants to reintroduce a married couples' tax allowance, [syn] tax allowance {BrE)

(Accounting) an amount of money that a business can take away from its profit when calculating the amount of tax it must pay: the capital allowance for investment in plant

and machinery

a possible future expense or change in circumstances that a person or a company pays or plans for now: The insurance premium includes an allowance for the effects of future inflation, о You need to make proper allowance for marketing costs. -> provision (1)

,aES-'risk (also .all-'risks, ,all-'loss) adjective [only before noun]

(.Insurance) that pays for all types of loss or damage, except in the circumstances mentioned: All-risk policies often have a war and related risks exclusion, о to take out all-risks insurance

,aH share (especially BrE) {AmE usually ,all-'stock) adjective [only before noun] (Finance) used to describe the situation where a company buys another company by giving some of its own shares to the members of the other company, rather than paying money: The company has agreed to buy the business in an all-share deal worth $2 billion.

,A!I~ Share .index (also ,All-'Share, less frequent) (both especially BrE) (AmE usually ,All-'Stock .index) noun [c]

see also: FTSE All-Share index