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.
Accost \Ac*cost\ (#; 115), v. t. [imp. & p. p. Accosted; p. pr. & vb. n. Accosting.] [F. accoster, LL. accostare to bring side by side; L. ad + costa rib, side. See Coast, and cf. Accoast.] 1. To join side to side; to border; hence, to sail along the coast or side of. [Obs.] So much [of Lapland] as accosts the sea..