1.   Where boundary fences are in poor condition, the estimated cost of rectification should be assessed as part of the financial appraisal.

2.   This groups the estimated costs under appropriate headings with subtotals.

3.   The penultimate column shows the estimated cost to completion and the last one the budget for the project.

4.   Estimated final cost records paid and estimated costs to complete.

5.   Actual costs equalled estimated costs in all years.

6.   At the beginning, all the paths would have an estimated cost of.

7.   Particularly alarming were the estimated costs of pension commitments already undertaken, and the projected costs of stubbornly high continuing rates of unemployment.

8.   A report from the government actuary last year included a table of estimated costs for providing a guaranteed minimum pension equivalent to SERPS benefits.

9.   According to Scottish Office sources, some of the key criticisms have been accepted as valid and a re-assessment of the estimated costs and savings is now taking place.