Table 1 Three-way classification of resource utilization and costs

Set-Up or Implementation Costs

   1. Training Costs

   2. Marketing Costs

Time-Dependent Program Costs

   1. Administrative Personnel

   2. Durable Equipment

   3. Program Space

   4. Utilities

Variable Program Costs

   1. Staff Time

   2. Patient/Participant Time

   3. Transportation

   4. Consumables (e.g., materials)

   5. Analysis of Nicotine Samples