Perfect Measurement, Perfect Cost Allocation Allocation of common costs is amongst the biggest problems between apartment managers, landlords and tenants. These problems are solved completely with Alarko - Techem’s cost reporting system. Usage values per apartment may be calculated according the usage amounts detected by heat cost allocators in buildings heated by a central heating system. At the end of each period, data read is printed out in detail and sent to the users as the individual heat cost. Reading operation is performed completely automatically. Information transferred to Alarko - Techem data center is submitted to building management with cost reports issued individually for building management and for the households. With the decision of building management, costs of the building other than the heating costs may also be added to cost allocation if required.