1. A computer-implemented method for use in analyzing costs associated with relationships among entities, wherein the costs include direct costs and indirect costs among the plurality of entities, said method comprising: allocating a direct cost among a plurality of entities; wherein at least one of the plurality of entities has a reciprocal relationship with another of the plurality of entities; reallocating indirect costs of the entities that have reciprocal relationships among the plurality of entities; wherein costs are not allocated to any entity that previously allocated or reallocated the costs; wherein the reallocation step is repeated until the cost is allocated or reallocated to an entity that has no reciprocal relationships with other entities, thereby producing an allocation of costs that does not allocate or reallocate costs to an entity that previously allocated or reallocated the costs.