Checklist
A2.15 The checklist provides an aide-memoire on whether particular costs should or should not be included in each type of appraisal. It is in the nature of a checklist like this that it can not cover every eventuality, so it should not be regarded as a substitute for the more detailed guidance on the treatment of costs and benefits which is included elsewhere in the Option Appraisal Guide.
CHECKLIST OF COSTS
1. COSTS | Economic Commercial | Commercial Appraisal |
a) Capital Costs |
|
|
Land purchases |
|
|
Land already owned |
|
|
Fixed Capital purchases |
| X |
Fixed Capital already owned |
| X |
Depreciation on Fixed capital purchases | X |
|
Depreciation on Fixed capital already owned | X |
|
Interest payments, capital charges | X |
|
Change in Working capital requirement |
|
|
Capital subsidies/grants from UK |
|
|
b) Current Costs |
|
|
Cost of inputs & outputs (excluding capital) |
|
|
Insurance costs |
|
|
Corporation Tax |
|
|
VAT | X |
|
Import Duties | X |
|
