Hilbert-space factorization is a limited and expensive   information-processing resource
  By taking the need for quantum reference frames into account, it is shown that Hilbert-space factorization is a dissipative process requiring on the order of kT to reduce by one bit an observer's uncertainty in the provenance of a classically-recorded observational outcome. This cost is neglected in standard treatments of decoherence that assume that observational outcomes are obtained by interacting with a collection of degrees of freedom identified a priori. Treating this cost explicitly leads to a natural measure of the probability of any particular quantum reference frame. 
Chris Fields
quant-ph gr-qc