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.
Word forms: 3rd person singular present tense accosts, present participle accosting, past tense, past participle accosted verb If someone accosts another person, especially a stranger, they stop them or go up to them and speak to them in a way that seems rude or threatening.