Section 50.46A - Economic Evaluation of Potential Toxics Use Reduction Techniques(1) Toxics users shall evaluate the economic feasibility of each technology, procedure, or training program identified as technically feasible pursuant to 310 CMR 50.46 as compared to the current operations involving the toxic. In that analysis, the following items must be considered if they are relevant:(a) indirect and direct labor and materials costs (which shall be stated in the plan);(b) purchase or manufacturing cost of the toxic and its alternative chemical;(c) capital and equipment costs;(d) storage, accumulation, treatment, disposal, and handling costs associated with toxics and byproducts;(e) costs associated with activities required to comply with local, state, or federal laws or regulations, including but not limited to, fees, taxes, and costs associated with treatment, disposal, reporting and labeling;(f) worker health or safety costs associated with the toxic and its alternative chemical, including but not limited to, protective equipment, and lost employee time due to accidents or routine exposure to the toxic;(h) potential liability costs that may arise from intentional, unintentional, or accidental activities or occurrences; and(i) loss of community goodwill and product sales lost to competing non-toxic products.(2) In determining costs and savings, toxics users shall consider items other than those set forth in 310 CMR 50.46A(1) if such other items are relevant and shall describe such items in the plan.(3) Toxics users shall determine the total cost per year and the cost per unit of product associated with the use of the toxic in the toxics user's current operations. Toxics users shall determine such costs for the calendar year preceding the date on which the plan is due. Toxics users shall include these total costs and the calculations in the plan.(4) Toxics users shall explain in the plan how costs associated with the use of the covered toxic were allocated to the production unit. The allocation of such costs to the production unit shall be accurate to the extent possible.(5) Toxics users shall state in the plan costs set forth in 310 CMR 50.46A(1) that are not relevant in determining the cost asscociated the covered toxic or cannot be reliably quantified. The toxics users shall explain in the plan why such costs are not relevant or cannot be quantified and shall state in the plan an estimated impact of the unquantified cost.(6) In evaluating the costs and savings associated with the technology, procedure, or training program identified as technically feasible pursuant to 310 CMR 50.46, toxics users shall state in the plan the discount rate, cost of capital, depreciation rate, or payback period, if any, used in each analysis. The discount method, depreciation rate, and payback period shall be consistent with the toxics user's current capital budgeting procedures. The decision concerning the economic feasibility of a technology, procedure, or training program shall be made at least consistent with the toxics user's current business decision making practices; provided, however, that a user may modify those practices to adopt a technology, procedure, or training program.(7) If no technologies, procedures, or training programs are identified pursuant to 310 CMR 50.45, or if these techniques are determined to be technically infeasible pursuant to 310 CMR 50.46, the toxics user shall identify, but is not required to quantify, the costs of using the toxic chemical in each production unit.