Support functions generally produce tangible results whose privation would cause a fiscal loss indirectly. For example, a public corporation issues quarterly earnings reports that, if late, could have significant consequences on the company's stock value. Though this is not a direct loss resulting from cessation of sales or other production, the loss can be calculated using accounting standard practices. The internal accounting personnel are in the best position to provide this estimate to the disaster recovery planner. Tangible, indirect losses include penalties, fees, fines, market share, and other issues that can be directly calculated.
Intangible losses are the most difficult to calculate.
These intangible effects include reduced public confidence, compromised customer satisfaction, promises not kept, damaged reputation, and other losses that are general in nature and not easily calculable. Sometimes, these losses are not translated into specific fiscal losses and are, therefore, not represented in the cost graphs. In such cases, prominent notations should be make explaining the additional, but not quantified losses. The Generalized Cost Consequence Model can solve the problem of cost justification. This model shows the potential, catastrophic losses without engaging in the analysis paralysis that can stem from a detailed Quantitative Risk Model development effort.