€32 + €25 + €30 = €24.15 b Incremental cost-allocation method. Assume Ulrich (the owner) is the primary person, Ilse the first incremental party and Rolf the second incremental party. Party Cost allocated Cost remaining to be allocated to other parties Ulrich Ilse Rolf Total €32 25 13 €70 €38 (€70 − €32) 13 (€70 − €32 − €25) 0 This method is sure to generate disputes over the ranking of the three parties. Notice that Rolf pays only €13 despite his prime interest in the most expensive basic news package. c Equal sharing of the €70 amount. Rolf, Ilse and Ulrich each pay €23.33.
