Abstract ABSTRACT: Mutually satisfactory allocations are agreements among users of a common facility to share the facility's cost. Accountants may assist negotiation of these agreements by providing characterizations of allocation methods under consideration or by recommending allocation methods that possess properties desired by collaborators. This paper examines a class of mutually satisfactory allocations implied by a particular list of properties. Acceptance of the properties implies an allocation function that is an average of expansion path allocations. When the number of collaborators is large, computation of the allocation is difficult, but the computational burden is reduced greatly when the cost function takes one of several specific forms. Moreover, the resultant simplifications of the allocation function take the form of familiar allocation rules.
Daniel L. Jensen (Sat,) studied this question.