Determination of costs
Article 17
For the purposes of the calculation of discounted net revenue, the following costs occurring during the reference period referred to in Article 15(2) shall be taken into consideration: (a) replacement costs of short-life equipment ensuring the technical functioning of the operation; (b) fixed operating costs, including maintenance costs, such as staff, maintenance and repair, general management and administration, and insurance; (c) variable operating costs, including maintenance costs, such as consumption of raw materials, energy, other process consumables, and any maintenance and repair needed to extend the lifetime of the operation.