What question did this study set out to answer?

To explore how game theory can improve financial cost and depreciation allocations in firms with interacting assets.

Financial Cost Allocations: A Game-Theoretic Approach.

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Game theory demonstrates non-arbitrary depreciation allocations in firms' financial practices, suggesting more systematic approaches.

To explore how game theory can improve financial cost and depreciation allocations in firms with interacting assets.
Applied the game-theoretic Shapley technique to financial cost allocations.
Focused on depreciation allocations through net-revenue-contributions approach.
Developed three reasonable allocation axioms for acceptance by accountants.
Established that Shapley-based allocations are non-arbitrary.
Demonstrated that allocations can be corrigible with proposed axioms.
Highlighted potential improvements in financial practices when using game-theoretic methods.

Jeffrey L. Callen (1978) studied this question.

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