A system that judges which of a number of parties initiates an action to transfer digital data of a content through a network. If the action has been initiated by the party on the reception side, a judgment as to whether the magnitude appended to the digital data of the content is positive or negative. If the magnitude is positive, the party on the reception side is requested to settle accounting for the digital data of the content. If the magnitude is negative, the party on the transmission side settles accounting for the digital data of the content. As a result, it is possible to arbitrarily determine whether a party on the transmission or reception side should bear the cost of a content.