GCHQ also identified a number of omissions from the Public Sector Comparator which would be difficult to quantify in monetary terms but which would add to the cost of the Public Sector Comparator. These were the cost of raising the specification of the Public Sector Comparator to match that of the negotiated PFI deal, and the cost of time overruns, specification, maintenance and operational risks materialising which would be retained by GCHQ in the Public Sector Comparator but transferred to IAS in the PFI deal.