I have a server that will be used for mailing list purposes such as sending out registration complete emails. I want to use it for both of my private limited companies. Am I right in thinking I just split the cost 50 / 50 between the two companies and account for it like that? Or do I need to count the number of emails sent by each company and then use that to determine the amount of money each company pays for the server for that particular month? There are going to be a couple of services that it makes sense to share rather than duplicating them, so this is an important consideration to me. Also, if I pay for it on one company debit card, should I just do a bank transfer from the other company to the paying company with its share of the bill, or would you use a different solution? Are there any extra considerations I need to think about when deciding which company pays for the initial bill? I mean, I could pay for it myself and then account for it in both companies as a directors loan with their share of the bill.