2.4.1. Budget cost
2.4.1.1. Capital and back-end costs. ‘‘One-off’’ costs were allocated
equally between all tonnes of waste collected/treated/disposed
by a specific technology during the economic lifetime of the tech-
nology (Gluch and Baumann, 2004; Woodward, 1997). This was
achieved by converting lump-sum amounts into annuities (A), in
Eq. (4) when lump-sums were in the present value (P) or in Eq.
(5) when lump-sums were in a future value (F), and then by divid-
ing annuities by the annual usage rate of the technology. Indices
(n) and (ir) represented the economic lifetime of the technology/
piece of equipment and interest rates, respectively.