Cost benefit analysis is often expected or required for government projects. On the state and local level, the technique is useful for assessing the worthiness of a specific policy proposal. The accounting and analysis of large scale technical projects require specialized training; in this manual, we offer a non-theoretical introduction to CBA, accessible to readers without an advanced statistical or economic background. The book is designed as a how-to primer in the basics of CBA for local officials who actually evaluate proposals or merely interpret reports using cost benefit analysis. A Reference List is provided for further study.