Allocation in General. Except as otherwise provided in Section 4.7(b), for each fiscal year, items of Partnership income, gain, loss, deduction and expense, shall be allocated, for federal, state and local income tax purposes, among the Partners in the same manner as the Profits (and the items thereof) or Losses (and the items thereof) of which such items are components were allocated pursuant to Section 4.4.
Allocation in General. PROGRAM funds available to Pennsylvania from USDA and other sources identified by PDA for the PROGRAM will be used by PDA to reimburse the COUNTY for authorized expenses incurred in the distribution of COMMODITY and for other allowable costs of the PROGRAM. The total funds available for the PROGRAM may be reduced by:
