We have searched the DA Pam as well as AR 700-127, Integrated Product Support (7 Oct 2014), and there is no explanation of what "Allowances" refers to. We thought maybe PLL and/or ASL, even bench stock since "spares" are mentioned just above in 18.104.22.168.
We do not believe it refers to TOE or table of distribution and allowances (TDA).
We understand from our colleagues in the Army that allowances provide the manager the flexibility to plus up the planned quantities for the Prescribed Load List (PLL)/Authorized Stockage List (ASL)/bench stock based upon experience. Often, a model like SESAME (Selected Essential-Item Stock for Availability Method) https://acc.dau.mil/CommunityBrowser.aspx?id=499070 is used for a baseline; our understanding is quantities are then able to be adjusted based upon experience and expertise.
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