The energy consumption of a system is determined by the system component usage patterns and interactions between the coexisting entities and resources. Energy accounting plays an essential role to reveal the contribution of each entity to the total consumption and for energy management. Unfortunately, energy accounting inherits the apportionment problem of accounting in general, which does not have a general single best solution. In this paper we leverage cooperative game theory commonly used in cost allocation problems to study the energy apportionment problem, i.e., the problem of prescribing the actual energy consumption of a system to the consuming entities (e.g., applications, processes or users of the system).We identify five relevant fairness properties for energy apportionment and present a detailed categorisation and analysis of eight previously proposed energy apportionment policies from different fields in computer and communication systems. In addition, we propose two novel energy apportionment policies based on cooperative game theory which provide strong fairness notion and a rich incentive structure. Our comparative analysis in terms of the identified five fairness properties as well as information requirement and computational complexity shows that there is a trade-off between fairness and the other evaluation criteria. We provide guidelines to select an energy apportionment policy depending on the purpose of the apportionment and the characteristics of the system.