In this paper, we consider the problem, introduced by Ginsburgh and Zang (Games Econ Behav 43:322–325, <CitationRef CitationID="CR6">2003</CitationRef>), of sharing the income from the sell of passes that allow the entrance in a set of museums. First, we recall some allocation rules and some properties presented in Ginsburgh and Zang...</citationref>

In this note we represent a classical bankruptcy problem as a standard flow problem on a simple network and implement some known division rules from the bankruptcy literature via suitable cost functions in the related minimum cost flow problem.