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.
âº to approach or stop and speak to someone in a threatening way: They were accosted at a bus stop by someone who said he needed money. Note: Usually the person who stops you or speaks to you is someone you do not know. (Definition of âaccostâ from the Cambridge Academic Content Dictionary Â© Cambridge University Press) Translations of âaccostâ.