Joint-cost allocation revisited : properties of simple joint processes with non-zero split-off values, and their implications for shapley allocations
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Joint-cost allocation revisited : properties of simple joint processes with non-zero split-off values, and their implications for shapley allocations
（International Centre for Research in Accounting. Occasional paper, no. 20）
International Centre for Research in Accounting, University of Lancaster, c1980
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Bibliography: p. 86-87