| English | German |
| incremental cost-allocation method | inkrementale Kostenverteilung |
| incremental revenue-allocation method | inkrementale Erlösaufschlüsselung |
| sequential allocation method | Treppenumlageverfahren (for cost center accounting, in der Kostenstellenrechnung) |
| sequential allocation method | Stufenleiterverfahren (for cost center accounting) |
| stand-alone cost-allocation method | proportionale Kostenverteilung |
| stand-alone revenue-allocation method | proportionale Erlösaufschlüsselung |