repartição

Repartição is a noun derived from repartir, meaning the act or result of distributing or apportioning items, resources, or responsibilities among recipients. Etymologically, it comes from the Latin repartitio, from repartire “to divide again.”

In general use, repartição refers to the distribution or allocation of goods, time, tasks, or costs across people, groups, or organizational units. It can describe how a budget is divided among programs, how work is allocated within a team, or how resources are shared in a community.

In administrative and historical contexts, repartição has denoted a department or division within a government, company, or institution. In Portuguese-speaking countries, it has been used to name offices such as a treasury, public works, or other sectoral units. In modern usage, this sense is often superseded by terms like departamento, direção, or área, but repartição remains encountered in historical documents and some formal or regional expressions.

In economic and accounting terms, repartição concerns the systematic allocation of costs, revenues, or profits. Expressions such as repartição de custos, repartição de receitas, or repartição de lucros describe how financial amounts are divided among projects, centers of cost, or partners, following defined rules or agreements.

In the social and policy context, repartição is linked to the study of income distribution or wealth allocation, addressing questions of equity and the impact of policies on different groups. Related terms include distribuição, partilha, and rateio.