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Apportionment Definition & Meaning

However, unlike district systems (or the hybrid models) no one elects a representative that represents them, or their specific region, and voters might reduce personal contact with their representatives. While parliamentary systems provide for dissolution of the body in reaction to political events, no system tries to make real-time adjustments (during one term of office) to reflect demographic changes. Instead, any redistricting takes effect at the next scheduled election or next scheduled census. Fundamentally, the representation of a population in the thousands or millions by a reasonable size, thus accountable governing body involves arithmetic that will not be exact. Although weighing a representative’s votes (on proposed laws and measures etc.) according to the number of their constituents could make representation more exact,[1] giving each representative exactly one vote avoids complexity in governance.

For example, if an employee falls ill, more than one employer might have contributed to the work conditions that caused the employee’s illness. When the property tax bill is later received by the buyer, the buyer will pay the entire bill in full, having already received the equivalent reimbursement through the credit at closing. Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and behavioral finance. Adam received his master’s in economics from The New School for Social Research and his Ph.D. from the University of Wisconsin-Madison in sociology.

Understanding Apportionment

An apportionment clause is a common provision found in both property and liability insurance policies. An apportionment clause prescribes the method for determining an insurer’s portion of liability for loss where a property is covered by more than one insurance policy. Insurance proceeds are distributed according to this provision in proportion to the total coverage. A perfectly apportioned governing body would assist but does not ensure good representation; voters who did not vote for their district’s winner might have no representative who is disposed to voice their opinion in the governing body.

This disagreement over method of apportionment resurfaced every ten years until a permanent method was set following the 1940 census. Where insurance is concerned, an apportionment is the allocation of a loss between all of the insurance companies that insure a piece of property. This allocation is used to determine the percentage of liability held by each insurer.

  1. This disagreement over method of apportionment resurfaced every ten years until a permanent method was set following the 1940 census.
  2. However, unlike district systems (or the hybrid models) no one elects a representative that represents them, or their specific region, and voters might reduce personal contact with their representatives.
  3. In the case of workers’ compensation insurance, apportionment might refer to the division of liability for an occupational illness among employers.
  4. In terms of federal spending, an apportionment is an OMB-approved plan to use budgetary resources in specific amounts, for specific purposes and time periods.
  5. He currently researches and teaches economic sociology and the social studies of finance at the Hebrew University in Jerusalem.
  6. In any case, usually the party or parties with the largest representation or stake will receive the largest proportion.

The representative has the power, and in many theories or jurisdictions the duty, to represent the whole cohort of people from their district. Sales of tangible property are sourced to the destination of the sale, but accounting for the sale of services is more complex. Twenty-six of the 45 corporate income-taxing states emphasize, in varying ways, the location where a service’s benefit is received. This is known as market or benefit sourcing and contrasts to sourcing rules that emphasize the location where a greater proportion of a company’s income-producing activity takes place. There is not an obviously “correct” approach to corporate apportionment. Buyers and sellers will usually apportion real estate taxes and other maintenance expenses for the month in which a real estate transaction takes place.

British Dictionary definitions for apportionment

The page Mathematics of apportionment describes mathematical formulations and properties of apportionment rules. Almost as soon as the first census was completed in 1790, political thinkers, including Alexander Hamilton and Thomas Jefferson, began suggesting their own methods. The plans generally differed according to whether they favored the large or small states in post-census allocation of representatives.

He is a CFA charterholder as well as holding FINRA Series 7, 55 & 63 licenses. He currently researches and teaches economic sociology and the social studies of finance at the Hebrew University in Jerusalem. Peyton Young delivered during a March 2004 Census Bureau symposium, Fairness in Apportionment [PDF 917 KB]. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University.

Malapportionment is the creation of electoral districts with divergent ratios of voters to representatives. For example, if one single-member district has 10,000 voters and another has 100,000 voters, voters in the former district have ten times the influence, per person, over the governing body. Malapportionment may be deliberate, for reasons such as biasing representation toward geographic areas or a minority over equality of individuals.

How Much Does Each Party Receive During Apportionment?

House of Representatives can be correctly apportioned among the states. Until the middle of the twentieth century, Congress enacted new apportionment legislation following almost every census. In terms of federal spending, an apportionment is an OMB-approved plan to use budgetary resources in specific amounts, for specific purposes and time periods. An apportionment is legally binding, and obligations and expenditures (disbursements) that exceed it are a violation of the Antideficiency Act.

It typically refers to the allocation of property expenses, such as maintenance, insurance, and taxes, between the buyer and seller at the time of a transaction that involves a piece of real estate. For example, two insurers that each cover $60,000 on a $120,000 property are apportioned 50% of the claim if the property is destroyed. Apportionment can also apply to real estate, workers’ compensation, or the distribution of financial benefits. The vast majority of voters elect representatives of their philosophies.

Words for Lesser-Known Games and Sports

This is done to ensure that the portion of property taxes earned by the local government before closing, but not yet paid because it is not yet due, will be paid by the seller in the form of a credit against the purchase price. In accounting, apportionment refers to how a business divvies up and attributes its gross income. This is important when a company has several divisions or subsidiaries, or if it operates internationally. It can also be used in the context of business taxation to determine which jurisdiction a company’s tax liability is owed. In another real estate-related scenario, apportionment can also describe the division of financial responsibility for a property between tenants in common. Co-owners of a property may decide to apportion maintenance costs between themselves, according to the percentage of ownership or interest held by each party.

Apportionment in respect of estate

Apportionment is the process by which seats in a legislative body are distributed among administrative divisions, such as states or parties, entitled to representation. This page presents the general principles and issues related to apportionment. The page Apportionment by country describes specific practices used around the world.