計上, Is it appropriation or recorded? Full text: …… My issue: , Is it appropriation or recorded? My understanding: Retirement benefit allowance... In order to prepare for employees' retirement benefits, the estimated amount of retirement benefits obligations is appropriated at the end of the current consolidated fiscal year.

The basic meaning of () is just "to include something" or "to take something into account" in financial calculations. In the context of budgeting, "to appropriate" or "to allocate" can be used. is commonly used also in a year-end financial report (e.g., 1015).