scope:

Applicability and Scope. This guidance applies to the creation of planning proposals, resource proposals, and other similar proposals that seek to commit resources for the startup, research, acquisition, renewal, renovation, conversion, upgrade, expansion, improvement, leasing, or operations of programs or projects. The adoption of such programs and projects is expected to commit the Coast Guard to a series of measurable expenditures or benefits beyond the inception date.

PURPOSE. This Manual provides resource managers with policy on the tools and techniques to employ when conducting economic analyses and implementing activity-based costing.