The initial basic feasible solution of the following transportion problem:
is given as
then the minimum cost is
it's just a simple way(trick) to identify other values(ui and vi) faster, if we select the row or column with max. allocations as 0 as u have noticed in I itr., in many other resources u may find that they assign very first u or v as 0. But this method is simple and has no affect on result.