Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
accosts; accosted; accosting. Learner's definition of ACCOST. [+ object] : to approach and speak to (someone) often in an angry, aggressive, or unwanted way. He was accosted by three gang members on the subway. She was so famous that people would accost her on the street and ask for an autograph.