Once a complete set of shadow prices representing social values and real
scarcities has been established, then these are applied to the quantities of inputs
and outputs, and a spreadsheet expressed solely in shadow price values is
produced. Where particular costs and benefits are seen as accruing heavily to
vulnerable or other target groups, weightings could be applied to reflect
distributional concerns. All assumptions about the time pattern of physical
activities, pricing of resource use and physical effects, and distributional
weightings should be fully documented.