Which of these factors does not affect revenue allocation in Nigeria?

The factor that does not affect revenue allocation in Nigeria is the number of industries and land areas. Revenue allocation is the process of distributing revenue generated by the federal government among the various tiers of government and the states in Nigeria. The revenue allocation formula is based on several factors such as population, landmass, revenue generation, and the development needs of the country. The needs of an area, size of the population of an area, revenue derivable from an area, and the development needs of the country are the factors that determine the revenue allocation in Nigeria. The number of industries and land areas is not a determining factor in revenue allocation in Nigeria.