The manual discusses only certain aspects of calculating liability costs. The assumptions behind formulating the given equations and references for additional information are not provided. Users are expected to use assumptions and equations that suit their particular cases. However, the manual makes an important point that liability cost calculations should not be left out only because they are difficult to calculate. The section on hidden regulatory costs under the six acts is now outdated and will need to be updated by users to reflect changes in regulations since 1989.
Calculations can become cumbersome without a software system.
However, some simplifying tables are provided. The manual does not discuss the pros and cons of using one financial indicator as a decisive factor over the other. Return to the top of this document.