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Heating/cooling cost allocation is of growing concern in many countries because it contributes much to the energy conservation of central air-conditioning system. This paper intends to summarize the current studies and techniques on the heating/cooling cost allocation and discuss about the key problems to them. The contents mainly include the following parts: (1) probing into the methods of heating/cooling measurement; (2) establishing the calculation model for thermal billing; (3) presenting several typical systems for heating/cooling cost allocation. The significance of the paper is to help the engineers in this field have a good idea of the current development of heating/cooling cost allocation and promote the application of the relevant technologies to practice.