# 3.2.3 Allocations and Offsets

**Source**: https://adminguide.stanford.edu/chapters/financial-administration/expenditure-management/allocations-and-offsets
**Parent**: https://adminguide.stanford.edu/chapters/financial-administration/expenditure-management

### [3.2.2 Cost Transfers](https://adminguide.stanford.edu/chapters/financial-administration/expenditure-management/cost-transfers)

This Guide Memo sets out policies and procedures for transferring already incurred costs from one expenditure account (Project-Task-Award) to another. Cost transfers may also be called transfers of expense.