# Apportionment

> Apportionment — Dividing a multistate business's taxable income among states by formula — historically property, payroll and sales; now in most states the sales factor alone.

Source: https://lopifi.com/glossary/apportionment
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is apportionment?** In accounting, apportionment means dividing a multistate business's taxable income among states by formula — historically property, payroll and sales; now in most states the sales factor alone.

## Also known as

- Single sales factor

## Words this system refuses for it

- allocation (assigning nonbusiness income to one state)

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)