This video shows how to allocate a common cost to multiple users with the Shapley Value Cost Allocation Method. The Shapley Value Method requires you to first calculate the cost allocated to each user with the Incremental Cost Allocation Method. First, calculate the cost allocated if the user were designated the primary user; next, calculate the cost allocated if the user were designated the first incremental user; then, calculate the cost allocated if the user were designated the second incremental user, etc. When you have finished, take the average of these costs for the user in question; this average value is the cost to be allocated to the user with the Shapley Value Method. Now, proceed to the next user and repeat the process (calculate the cost if this user were the primary user, then if the user were the first incremental user, etc. and then take the average of these costs).