ap·por·tion /ə-'pȯr-shən/ vt: to make a usu. proportionate division or distribution of (an amount due) according to a plan: as
a: to divide (an amount due in tax or other liability) among the parties responsible for respective shares of the payment compare contribution
b: to assign (a portion of the consideration agreed to in a contract) as payment for the other party's partial performance
c: to distribute (corporate dividends) based on some proportion
d: to assign (legislative representatives and taxes) among the states as provided by law
ap·por·tion·able adj
ap·por·tion·ment n
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.