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class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Total cost of ownership over the life of an asset</div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output 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class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This article <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Whole-life_cost" title="Special:EditPage/Whole-life cost">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Whole-life+cost%22">"Whole-life cost"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Whole-life+cost%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Whole-life+cost%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Whole-life+cost%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Whole-life+cost%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Whole-life+cost%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">November 2008</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p><b>Whole-life cost</b> is the <a href="/wiki/Total_cost_of_ownership" title="Total cost of ownership">total cost of ownership</a> over the life of an <a href="/wiki/Asset" title="Asset">asset</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="margin-left:0.1em; white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="If defined as the same thing as TCO, there's no need for this article in the first place; surely that's not the intent. (January 2023)">clarification needed</span></a></i>]</sup> The concept is also known as <b>life-cycle cost (LCC)</b> or <b>lifetime cost</b>,<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> and is commonly referred to as "cradle to grave" or "womb to tomb" costs. Costs considered include the financial cost which is relatively simple to calculate and also the environmental and social costs which are more difficult to quantify and assign numerical values. Typical areas of expenditure which are included in calculating the whole-life cost include planning, design, construction and acquisition, operations, maintenance, renewal and rehabilitation, depreciation and cost of finance and replacement or disposal. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Financial">Financial</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=1" title="Edit section: Financial"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Whole-life cost analysis is often used for option evaluation when procuring new <a href="/wiki/Asset" title="Asset">assets</a> and for decision-making to minimize whole-life costs throughout the life of an asset. It is also applied to comparisons of actual costs for similar asset types and as feedback into future design and acquisition decisions. </p><p>The primary benefit is that costs which occur after an asset has been constructed or acquired, such as maintenance, operation, disposal, become an important consideration in decision-making. Previously, the focus has been on the up-front capital costs of creation or acquisition, and organisations may have failed to take account of the longer-term costs of an asset. It also allows an analysis of business function interrelationships. Low development costs may lead to high maintenance or customer service costs in the future. When making this calculation, the depreciation cost on the capital expense should not be included.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Environmental_and_social">Environmental and social</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=2" title="Edit section: Environmental and social"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Life_cycle_assessment" class="mw-redirect" title="Life cycle assessment">Life cycle assessment</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Car_life_cycle.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Car_life_cycle.svg/220px-Car_life_cycle.svg.png" decoding="async" width="220" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Car_life_cycle.svg/330px-Car_life_cycle.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Car_life_cycle.svg/440px-Car_life_cycle.svg.png 2x" data-file-width="1525" data-file-height="1525" /></a><figcaption>Car life cycle</figcaption></figure> <p>The use of environmental costs in a whole-life analysis allows a true comparison options, especially where both are quoted as "good" for the environment. For a major project such as the construction of a <a href="/wiki/Nuclear_power" title="Nuclear power">nuclear power</a> station it is possible to calculate the <a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">environmental impact</a> of making the <a href="/wiki/Concrete" title="Concrete">concrete</a> containment, the water required for refining the <a href="/wiki/Copper" title="Copper">copper</a> for the <a href="/wiki/Power_plant" class="mw-redirect" title="Power plant">power plants</a> and all the other components. Only by undertaking such an analysis is it possible to determine whether one solution carries a lower or higher environmental cost than another.<sup id="cite_ref-SUDS_4-0" class="reference"><a href="#cite_note-SUDS-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Almost all major projects have some social impact. This may be the compulsory re-location of people living on land about to be submerged under a <a href="/wiki/Reservoir" title="Reservoir">reservoir</a> or a threat to the livelihood of small traders from the development of a <a href="/wiki/Hypermarket" title="Hypermarket">hypermarket</a> nearby. </p> <div class="mw-heading mw-heading2"><h2 id="Whole-life_cost_topics">Whole-life cost topics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=3" title="Edit section: Whole-life cost topics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Project_appraisal">Project appraisal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=4" title="Edit section: Project appraisal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Whole-life costing is a key component in the <a href="/wiki/Economic_appraisal" title="Economic appraisal">economic appraisal</a> associated with evaluating asset acquisition proposals. An economic appraisal is generally a broader based assessment, considering benefits and indirect or intangible costs as well as direct costs. </p><p>In this way, the whole-life costs and benefits of each option are considered and usually converted using <a href="/wiki/Social_discount_rate" title="Social discount rate">discount rates</a> into <a href="/wiki/Net_present_value" title="Net present value">net present value</a> costs and benefits. This results in a <a href="/wiki/Benefit_cost_ratio" class="mw-redirect" title="Benefit cost ratio">benefit cost ratio</a> for each option, usually compared to the "do-nothing" counterfactual. Typically the highest benefit-cost ratio option is chosen as the preferred option. </p><p>Historically, asset investments have been based on expedient design and lowest cost construction. If such investment has been made without proper analysis of the standard of service required and the maintenance and intervention options available, the initial saving may result in increased expenditure throughout the asset's life. </p><p>By using whole-life costs, this avoids issues with decisions being made based on the short-term costs of design and construction. Often the longer-term maintenance and operation costs can be a significant proportion of the whole-life cost. </p> <div class="mw-heading mw-heading3"><h3 id="Asset_management">Asset management</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=5" title="Edit section: Asset management"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>During the life of the asset, decisions about how to maintain and operate the asset need to be taken in context with the effect these activities might have on the residual life of the asset. If by investing 10% more per annum in maintenance costs the asset life can be doubled, this might be a worthwhile investment. </p><p>Other issues which influence the lifecycle costs of an asset include: </p> <ul><li>site conditions,</li> <li>historic performance of assets or materials,</li> <li>effective monitoring techniques,</li> <li>appropriate intervention strategies.</li></ul> <p>Although the general approach to determining whole-life costs is common to most types of asset, each asset will have specific issues to be considered and the detail of the assessment needs to be tailored to the importance and value of the asset. High cost assets (and asset systems) will likely have more detail, as will critical assets and asset systems. </p><p>Maintenance expenditure can account for many times the initial cost of the asset. Although an asset may be constructed with a design life of 30 years, in reality it will possibly perform well beyond this design life. For assets like these a balanced view between maintenance strategies and renewal/rehabilitation is required. The appropriateness of the maintenance strategy must be questioned, the point of intervention for renewal must be challenged. The process requires proactive assessment which must be based on the performance expected of the asset, the consequences and probabilities of failures occurring, and the level of expenditure in maintenance to keep the service available and to avert disaster. </p> <div class="mw-heading mw-heading2"><h2 id="IT_industry_usage">IT industry usage</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=6" title="Edit section: IT industry usage"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Whole-life cost is often referred to as "<a href="/wiki/Total_cost_of_ownership" title="Total cost of ownership">total cost of ownership</a> (TCO)" when applied to IT hardware and software acquisitions. Use of the term "TCO" appears to have been popularised by <a href="/wiki/Gartner" title="Gartner">Gartner Group</a> in 1987<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> but its roots are considerably older, dating at least to the first quarter of the twentieth century.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>It has since been developed as a concept with a number of different methodologies and software tools. A TCO assessment ideally offers a final statement reflecting not only the cost of purchase but all aspects in the further use and maintenance of the equipment, device, or system considered. This includes the costs of training support personnel and the users of the system, costs associated with failure or outage (planned and unplanned), diminished performance incidents (i.e. if users are kept waiting), costs of security breaches (in loss of reputation and recovery costs), costs of <a href="/wiki/Disaster_preparedness" class="mw-redirect" title="Disaster preparedness">disaster preparedness</a> and <a href="/wiki/IT_disaster_recovery" title="IT disaster recovery">recovery</a>, floor space, electricity, development expenses, testing infrastructure and expenses, <a href="/wiki/Quality_assurance" title="Quality assurance">quality assurance</a>, <a href="/wiki/Boot_image_control" class="mw-redirect" title="Boot image control">boot image control</a>, marginal incremental growth, decommissioning, <a href="/wiki/E-waste" class="mw-redirect" title="E-waste">e-waste</a> handling, and more. When incorporated in any financial benefit analysis (e.g., <a href="/wiki/Return_on_investment" title="Return on investment">ROI</a>, <a href="/wiki/Internal_rate_of_return" title="Internal rate of return">IRR</a>, <a href="/wiki/Economic_value_added" title="Economic value added">EVA</a>, <a href="/w/index.php?title=Return_on_information_technology&action=edit&redlink=1" class="new" title="Return on information technology (page does not exist)">ROIT</a>, <a href="/w/index.php?title=Rapid_economic_justification&action=edit&redlink=1" class="new" title="Rapid economic justification (page does not exist)">RJE</a>) TCO provides a cost basis for determining the economic value of that investment. </p><p>Understanding and familiarity with the term TCO has been somewhat facilitated as a result of various comparisons between the TCO of open source and proprietary software. Because the software cost of open source software is often zero, TCO has been used as a means to justify the up-front licensing costs of proprietary software. Studies which attempt to establish the TCO and provide comparisons have as a result been the subject of many discussions regarding the accuracy or perceived bias in the comparison. </p> <div class="mw-heading mw-heading2"><h2 id="Automobile_industry,_finances"><span id="Automobile_industry.2C_finances"></span>Automobile industry, finances</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=7" title="Edit section: Automobile industry, finances"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Total cost of ownership is also common in the <a href="/wiki/Automobile" class="mw-redirect" title="Automobile">automobile</a> industry. In this context, the TCO denotes the cost of owning a vehicle from the purchase, through its maintenance, and finally its sale as a used car. Comparative TCO studies between various models help consumers choose a car to fit their needs and budget. </p><p>TCO can and often does vary dramatically against TCA (total cost of acquisition), although TCO is far more relevant in determining the viability of any <a href="/wiki/Capital_investment" class="mw-redirect" title="Capital investment">capital investment</a>, especially with modern <a href="/wiki/Credit_market" class="mw-redirect" title="Credit market">credit markets</a> and <a href="/wiki/Financing" class="mw-redirect" title="Financing">financing</a>. TCO also directly relates to a business's total costs across all projects and processes and, thus, its <a href="/wiki/Profit_(accounting)" title="Profit (accounting)">profitability</a>. Some instances of "TCO" appear to refer to "total cost of operation", but this may be a subset of the total cost of ownership if it excludes maintenance and support costs. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=8" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Benefits_Realisation_Management" class="mw-redirect" title="Benefits Realisation Management">Benefits Realisation Management</a></li> <li><a href="/wiki/Infrastructure" title="Infrastructure">Infrastructure</a></li> <li><a href="/wiki/Infrastructure_asset_management" title="Infrastructure asset management">Asset management</a></li> <li><a href="/wiki/Life_Cycle_Thinking" class="mw-redirect" title="Life Cycle Thinking">Life Cycle Thinking</a></li> <li><a href="/wiki/Design_life" title="Design life">Design life</a></li> <li><a href="/wiki/Durability" title="Durability">Durability</a></li> <li><a href="/wiki/Maintainability" title="Maintainability">Maintainability</a></li> <li><a href="/wiki/Planned_obsolescence" title="Planned obsolescence">Planned obsolescence</a></li> <li><a href="/wiki/Repairability" title="Repairability">Repairability</a></li> <li><a href="/wiki/Product_life" class="mw-redirect" title="Product life">Product life</a></li> <li><a href="/wiki/Source_reduction" title="Source reduction">Source reduction</a></li> <li><a href="/wiki/Throwaway_society" class="mw-redirect" title="Throwaway society">Throwaway society</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">Association of Local Government Engineers New Zealand: "Infrastructure Asset Management Manual", June 1998 – Edition 1.1</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a href="/wiki/National_Housing_Federation" title="National Housing Federation">National Housing Federation</a>, London region, <a rel="nofollow" class="external text" href="http://s3-eu-west-1.amazonaws.com/pub.housing.org.uk/Lifetime%20costs%20of%20installing%20renewable%20energy%20technologies.pdf">Lifetime costs of installing renewable energy technologies: A guide for housing associations</a>, published June 2010, accessed 8 May 2019</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.business.govt.nz/procurement/pdf-library/agencies/guides-and-tools/guide-total-cost-ownership.pdf">"NZGPP home"</a> <span class="cs1-format">(PDF)</span>. 29 August 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=NZGPP+home&rft.date=2017-08-29&rft_id=http%3A%2F%2Fwww.business.govt.nz%2Fprocurement%2Fpdf-library%2Fagencies%2Fguides-and-tools%2Fguide-total-cost-ownership.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AWhole-life+cost" class="Z3988"></span></span> </li> <li id="cite_note-SUDS-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-SUDS_4-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.ciria.org.uk/suds/pdf/whole_life_cost_summary.pdf">Whole Life Costing For Sustainable Drainage</a></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070525015852/http://amt.gartner.com/TCO/MoreAboutTCO.htm">About Gartner TCO</a></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.processor.com/editorial/article.asp?article=articles%2Fp3012%2F06p12%2F06p12%2Easp&guid=38EA5B42565B4C989AB66754B695F44C&searchtype=&WordList=&bJumpTo=True">TCO: What's Old is New</a></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=10" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Riggs, James L., (1982), <i>Engineering economics</i>. McGraw-Hill, New York, 2nd edition, 1982.</li> <li>Norris, G. A. (2001): Integrating Life Cycle Cost Analysis and LCA, in: The International Journal of Life Cycle Assessment, Jg. 6, H. 2, p. 118–120.</li> <li>Schaltegger, S. & Burritt, R. (2000): Contemporary Environmental Accounting. Issues, Concepts and Practice. Sheffield: Greenleaf Publ.</li> <li>Kicherer, A.; Schaltegger, S.; Tschochohei, H. & Ferreira Pozo, B.: Eco-Efficiency. Combining Life Cycle Assessment and Life Cycle Costs via Normalization, International Journal of LCA, 2007, Vol 12, No 7, 537–543.</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Whole-life_cost&action=edit&section=11" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.wlcf.org.uk">Whole-life cost forum</a></li> <li><a rel="nofollow" class="external text" href="https://eprints.hrwallingford.com/534/">Whole-life costing for sustainable drainage</a></li> <li>article: <a rel="nofollow" class="external text" href="https://www.bsria.com/uk/news/article/what-is-whole-life-cost-analysis/">"What is whole life cost analysis?"</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20030909092743/http://www.cipfa.org.uk/panels/treasury_management/download/depreciation16july02.pdf">Role of depreciation</a></li> <li><a rel="nofollow" class="external text" href="https://apps.dtic.mil/dtic/tr/fulltext/u2/a418689.pdf">Cost Structure and Life Cycle Cost (LCC) for Military Systems – Papers presented at the RTO Studies, Analysis and Simulation Panel (SAS) Symposium held in Paris, France, 24–25 October 2001</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl 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corporation">Benefit corporation</a></li> <li><a href="/wiki/Child_labour" title="Child labour">Child labour</a></li> <li><a href="/wiki/Community_interest_company" title="Community interest company">Community interest company</a></li> <li><a href="/wiki/Conflict_of_interest" title="Conflict of interest">Conflict of interest</a></li> <li><a href="/wiki/Disaster" title="Disaster">Disasters</a></li> <li><a href="/wiki/Disinvestment" title="Disinvestment">Disinvestment</a></li> <li><a href="/wiki/Ecolabel" title="Ecolabel">Eco-labeling</a></li> <li><a href="/wiki/Environmental_degradation" title="Environmental degradation">Environmental degradation</a></li> <li><a href="/wiki/Environmental_pricing_reform" title="Environmental pricing reform">Environmental pricing reform</a></li> <li><a href="/wiki/Environmental,_social,_and_corporate_governance" class="mw-redirect" title="Environmental, social, and corporate governance">Environmental, social, and corporate governance</a></li> <li><a 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responsible business</a></li> <li><a href="/wiki/Socially_responsible_investing" title="Socially responsible investing">Socially responsible investing</a></li> <li><a href="/wiki/Socially_responsible_marketing" title="Socially responsible marketing">Socially responsible marketing</a></li> <li><a href="/wiki/Stakeholder_(corporate)" title="Stakeholder (corporate)">Stakeholder</a> (<a href="/wiki/Stakeholder_engagement" title="Stakeholder engagement">engagement</a>)</li> <li><a href="/wiki/Supply_chain_management" title="Supply chain management">Supply chain management</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Symbol_portal_class.svg" class="mw-file-description" title="Portal"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/16px-Symbol_portal_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" 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