The recording of the monthly distribution of an item. To take a simple example, a yearly expense totalling $120,000 may be calendarized over 12 months by simply dividing by 12, unless the pattern in which the cost is incurred falls unevenly between individual months. Calendarization is common in *budgeting calculations. Compare *annualization.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • calendarization — noun The act or process of calendarizing …   Wiktionary

  • calendarization — calendarizaˈtion or calendarisaˈtion noun • • • Main Entry: ↑calendar …   Useful english dictionary

  • annualization — The restatement of an item to reflect a 12 month period. Annualization is common in financial planning and taxation calculations, which often require extrapolation of costs and revenues to cover a full *fiscal year. Annualization calculations are …   Auditor's dictionary

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