Fonseca, C. … [et al.]. (2011). Life-cycle costs approach : costing sustainable services. (WASHCost briefing note ; 1a). The Hague, The Netherlands, IRC International Water and Sanitation Centre. 37 p. : 6 fig., 7 tab. 22 ref.
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This briefing note describes the life-cycle costs approach and why it was developed. It explains the main cost components for water and sanitation in rural and peri-urban areas. Detailed cost breakdowns are presented in the annexes. Different types of analysis can be made with disaggregated cost information: comparing costs of infrastructure components, comparing the cost of services delivered or comparing the costs of difference service delivery models. The briefing note explains the building blocks used in the life-cycle costs approach for all these types of analysis and explores how these fit with different accounting practices. It explains why the WASHCost Project has adopted a regulatory accounting approach to calculate aggregated total expenditure costs and provides a step-by-step approach to comparing and reporting costs.
