The transmission-distribution cost is apportioned with stamp theory, which can get the unit power-supplying cost of direct power-purchase for large consumers.

采用邮票法对转运电费用进行分摊，得出大用户直购电的单位供电成本；

youdao

Your tax cost for the investment is apportioned between the parent and the subsidiary, and you have no profit to report until you sell.

FORBES: Spinoffs