2.7 To date, relatively few value testing exercises have been conducted, so a clear picture of costs has not yet emerged. In most cases costs should be a very small proportion of total contract management costs over the five to seven year period covered. Depending on the complexity of the project, and the available in-house capability, resource costs for the process, including advisers' fees, could be less than £10,000. However, if the process is particularly complicated, or if a failure to agree leads to dispute resolution procedures, in exceptional cases it could reach £100,000 or more.