Accounting for Government, Allotments are best defined as

Allotments are best defined as   
                                                                                                 
a. legislative appropriations subdivided into more detailed expenditure categories by the executive branch                                                                                                                             
b. legislative appropriations subdivided by time periods.                                                               
c. operating grants that must be used for a specific purpose                                                           
d. a budgeting tool that must be used in conjunction with the purchase method of inventory accounting