This video shows how to use the Incremental Cost Allocation Method to allocate a common cost to multiple users. This method requires you to first designate a primary user, then designate an incremental user. The primary user is allocated the full stand-alone cost, and then any remaining amount is allocated to the first incremental user. (it is also possible to have a second incremental user, third incremental user, etc.). This method can be problematic, as you might have division managers arguing over which division should be considered an incremental user of the shared resource and which division should be designated the primary user. This matters because an incremental user will be allocated less cost than the primary user.