делать поправку на(for something – на что-либо; to consider something when making a plan or doing a calculation: Joint stiffness varies, so it's necessary to make an allowance for it to achieve the proper torque.4uzhoj)
принимать во внимание(что-либо: The Judge was not under a duty to make an allowance for time with a non-qualifying curfew, but in an appropriate case with a lengthy period a judge could make an allowance for it.4uzhoj)
принимать в расчёт(We have to make allowances for her lack of experience. • The premier has to make allowances for the fact that the tax may be defeated in the upcoming referendum.ART Vancouver)