Costs:

Identify all relevant costs over the chosen project timeframe. These may include: Capital Items:

•  Construction

•  Property, plant, and/or buildings

•  Land / facility assets

•  Specialized machinery / equipment

•  Information technology / specialized software

•  Fixtures and furnishings

•  Change orders / scope changes

•  Demolition / site preparation

•  Decanting / occupant placement costs

Annual Operating Items:

•  Program salary and benefits

•  Program supplies and services

•  Lease payments

•  Facility operating and maintenance

•  Administration costs

Cyclical Items:

•  Repairs and maintenance

•  Information technology / software upgrades

•  Fixtures and furnishings

Receipts:

•  3rd party lease revenue

•  Parking or other revenue

•  Gain on sale of land and/or buildings

•  Grants / donations

Residual Value:

•  Buildings

•  Land

•  Machinery and Equipment

•  Loss on sale of land or buildings

Consideration should be given to when the costs will be incurred, who will incur the costs and certainty of costs.