This document is a primer to assist policymakers and public health officials as they determine the full cost of sharing services and decide how to distribute that cost across or among jurisdictions. Because of the complexity of apportioning such costs this document is shared as a guide and not a definitive accounting manual. Policymakers and public health officials should ultimately seek advice from their organization’s financial experts for more details. This publication is from the Center for Sharing Public Health Services. Publication number CSPHS/17-V1.