Guidance on apportioning expenditure

Any type of expenditure you claim for must be apportioned if it contributes to both eligible and non-eligible purposes.

This includes employee costs such as wages and salaries, and the cost of purchasing goods and services.

How to apportion expenditure

You can apportion expenditure any way you like, as long as the method you use can be substantiated. 

For example, you may use:

• time records to apportion expenditure on employees
• floor space to apportion expenditure on rent
• hours of use to apportion expenditure on plant and equipment.