Example: all the costs for fencing went into one contract to work out the cost per linear metre, then we wanted to allocate costs across several contracts according to the lengths of fencing on each.
Example: we are billing multiple clients for one contract (say insurance excess to the client and the remainder to the insurance company, or splitting the costs between the landlord and tenant) and want to allocate in one entry a portion of the costs so the margins of each job make sense.