Collection is payments and reported as deposits whereas allocation is a subset of collection or collection adjustments in relation to 'paying off' or 'allocating to' production where the value of the procedure is represented in 'dollars' greater than 0. An easy example of the difference between the Collection and Allocation is collecting a prepayment for a procedure is 'collection', but since there is no procedure performed there is no allocation until a procedure has been posted to the ledger; hence you would have a value in your collection report, but no value in your allocation detail report.