the act of sharing something between several people or organizations:

INSURANCE, LAW the act of deciding how responsible each person or organization is for something and therefore how much of the costs they or their insurance company should pay:

ACCOUNTING the act of dividing costs between different accounts in a fair way, or the amount that is put into each account

PROPERTY an agreement between the buyer and seller of a property to share the costs of the property during the time that the sale is being completed