Complication
Service units also use services of other service units!
This forces us to solve a set of simultaneous equations to determine complete cost allocation:
C
x
=C
1
u
1x
+ C
2
u
2x
+ … + C
n
u
nx
C
y
=C
1
u
1y
+ C
2
u
2y
+ … + C
n
u
ny
…
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