1)ifboththeamountoftheactivityusedbythereceiverandthetotaloutputactivityquantityofthesendercanbemeasured,directactivityallocationcanbeused  2)iftheamountofactivityconsumedbythereceiverisnotmeasured,thenindirectactivityallocationisused  3)manualactivityinputplanningcan’tbeperfor