The correct answer is A. revenue allocation.
Revenue allocation is the process of assigning revenue to specific revenue objects. This can be done in a number of ways, but the most common is to use a cost-based allocation method. This method assigns revenue to revenue objects based on the costs that are incurred in generating the revenue.
Revenue allocation is important because it allows businesses to track their revenue performance and to make informed decisions about how to allocate their resources. It also helps businesses to comply with accounting standards.
Revenue object is a term used in accounting to refer to the source of revenue. Revenue objects can be products, services, or customers.
Revenue increment is a term used in accounting to refer to the increase in revenue from one period to the next.
Reciprocal revenue is a term used in accounting to refer to the revenue that is generated from a transaction between two parties.
In the context of the question, the process in which earned revenue is related to specific revenue object, which cannot trace it in cost effective way is known as revenue allocation. This is because revenue allocation is the process of assigning revenue to specific revenue objects, and in this case, the revenue cannot be traced to a specific revenue object in a cost effective way.