As Riël Vermunt, Ali Kazemi, and Kjell Törnblom point out in this chapter, resource allocations may be judged on the basis of the resulting final outcome and/or the procedures applied to arrive at the outcome. The focus of this chapter is on how attention to the outcome or procedure is affected by the nature of the allocated resource (universalistic versus particularistic) and the direction of allocation (when P is a provider versus a recipient). Results from a cross-national survey study involving respondents from Austria, Italy, the Netherlands, Sweden, and the USA showed that procedure was perceived as more focal in the allocation of universalistic as compared to particularistic resources. No differences were observed with regard to the salience of outcome. Interestingly, this held only true for resource providers; for resource recipients, this pattern was reversed. These and other findings suggest that the meaning of resource classes (in this study money and love) differ for providers and recipients in their judgments of allocation events. The authors conclude by discussing the implications of these findings for SRT and for future research.