An adviser must make a reasonable allocation of the cost of the product according to its uses, the SEC has said.

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To the accountant, depreciation is the allocation of the cost of an asset over the expected useful life of the asset.

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Frank also cites an American Bar Association ethics ruling suggesting law firms should only bill clients their actual cost plus a reasonable allocation of overhead, including the cost of outsourced legal work.

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The talk includes long-term planning, creating an appropriate asset allocation, and the selection of low-cost index funds and ETFs.

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Indeed, some would argue that the spur of such a tax leads to more efficient allocation of the resources and thus to a negative deadweight cost.

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Then fill in the allocation with low cost funds since low cost has been one of the best indicators of superior future performance.

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Generally speaking, beating your mortgage cost will require a larger allocation to equities, which can entail substantial amounts of portfolio volatility.

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