AI Overview "Taking, giving, balance, and appropriation" refer to the accounting process of distributing a company's or government's net profit or budget. An appropriation account is used to allocate profits to dividends, retained earnings, or partners, while an appropriation balance refers to the unspent portion of a budget. The terms also relate to government budget processes where funds are authorized and distributed, or in a legal context, when an executor "appropriates" an estate asset to a beneficiary.