When financial information is displayed, I recommend not developing comprehensive present net value or benefit-cost indices. Rather, use dollars as factors for comparing one alternative with another. Recognize different sources of funds. Funds derived from a permitee or concessionaire are different from appropriated dollars. Recognize different uses of funds.
Dollars received by a permitee or concessionaire are different from receipts to the treasury.
Display costs and receipts separately. Use discount rates only to suggest that dollars have other uses that could generate return. This is true for tax dollars, dollars from a permittee or concessionaire, or dollars volunteered by an interest group. Analysis must be carefully crafted so as not to allow the future to be discounted. Different rates are used because there is disagreement as to the correct social rate of discount, as well as to evaluate differing returns on investment when the future is uncertain.