In the second stage the organization allocates all its spending and expenses from the financial and general ledger system among the activities in the dictionary using primary cost drivers. Personnel expenses are allocated in direct proportion to the time that employees spend on each of those activities. Employees are surveyed and asked to define what percentage of their time goes to each of the activities in the dictionary. Non-personnel expenses are allocated based either on direct measurement (utilities, telecommunication expenses) or on logical percentage estimates. Once all the company spending has been allocated to all the activities in the dictionary, the organization can compute the total cost of resources that go into performing each activity. (Atkinson et al. 2012).