On the basis of an A-normal form intermediate language we formally specify resource allocation in a compiler for a strict functional language. Here, resource is to be understood in the most general sense: registers, temporaries, data representations, etc. All these should be (and can be, but have never been) specified formally. Our approach employs a non-standard annotated type system for the formalization. Although A-normal form turns out not to be the ideal vehicle for this investigation, we can prove some basic properties using the formalization.