Inheritance, divorces or liquidations of companies require common assets to be divided among the entitled parties. Legal methods usually consider the market value of goods, while fair division theory takes into account the parties' preferences expressed as utilities. I combine the two practices to define a procedure that optimally allocates divisible goods with market values to people with preferences. To keep the number of split items to a minimum, we suggest a procedure that does not deliver bundles of exact equal (or proportional) monetary value, but one in which the differences in that value are explained in terms of satisfaction per monetary share as perceived by the agents.

翻译：法律方法通常考虑到货物的市场价值,而公平分割理论则考虑到双方以公用事业为代表的偏好。我将这两种做法结合起来,界定一种程序,以最佳的方式将具有市场价值的可分割货物分配给有偏好的人。为了使拆分项目的数量保持在最低水平,我们建议一种程序,即不交付完全等值(或成比例)货币价值的捆包件,但以代理人认为的对货币份额的满意度来解释该价值的差异。