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This method compares pollution-control resource costs and their distribution across sectors and payers. Define the research object first: technical cost, enterprise expenditure, price transmission, or final economic incidence. These are different estimands. An accounting allocation or expenditure/revenue ratio alone does not measure actual economic burden.
Annualize investment using declared service life and discount assumptions, then combine fixed/variable operation, energy, labor and material costs with compatible activity units. Record currency year and price basis. Distinguish gross expenditure, recovered value, taxes/subsidies and transfers: transfers change who pays but need not change total resource use. Separate historical installed-control costs from incremental scenario costs and avoid charging shared equipment twice.
Keep a baseline and intervention pair with the same scope, time horizon and accounting generation. A staged design can first hold costs with the direct operator (S0), then examine declared pass-through (S1), supply-chain allocation (S2) and final-demand incidence assumptions (S3). These labels are analytical scenarios, not implemented modes. Specify sector-specific pass-through ranges and elasticities where justified rather than assigning one coefficient to every industry.
Input-output allocation can trace an assumed cost pool through supply chains. It does not by itself identify observed prices, behavioral adaptation or welfare effects. Report direct costs and transmitted costs separately and check that the same cost pool is not counted at every stage.
Compare sectors using compatible denominators: production, revenue, value added, population or income answer different questions. State whether comparisons cover sampled enterprises or the national sector. Distributional policies require a clear payer/recipient, budget balance, eligibility and physical feasibility; identity alone does not establish capacity or entitlement.
Check activity/price units, unique source keys, component closure, paired generations, transfer budgets and regional/sector totals. Report sensitivity to prices, lifetimes, discount rates, cost recovery and transmission assumptions. Retain excluded cases and missing parameters; do not silently substitute another model version.
This method retains the preparation and handoff principles. No dedicated cost-scenario skill or reusable executable cost pipeline is currently provided. Emission-inventory interfaces remain conceptual in this method.