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.
(plural ripostes) ( 1 fencing) a thrust given in return after parrying an attack. 2  a quick and usually witty response to a taunt, a retort.  an answer or reply, rapidly uttered, in response to a question or problem.