Healthcare costs ranged from $37 billion to $94 billion across all age groups and constituted only one-quarter to one-third of the overall incremental costs associated with ADHD.
Incremental costs that were passed on to family members of people with ADHD, also known as spillover costs, were a substantial proportion of total ADHD costs (between 16 percent and 23 percent), ranging from $33 billion to $43 billion.
Also, there may have been a disparity in controlling for comorbidities commonly associated with ADHD, as the incremental costs of ADHD without comorbidities were not available for every study, so the costs of ADHD alone may have been overestimated.
Exhibit 3, above, shows the proportionate savings (benefits from participating in the group effort) as the difference between a segment's stand-alone cost and its incremental cost of joining the group.
Comparing P1's incremental cost to its $40,000 stand-alone cost results in a $15,000 benefit to P1 if it joins P2,FR.
Applicants may propose other mitigation measures such as engaging a market monitor or referee or providing more information to competitors about incremental costs.
FERC indicated that in the absence of other pricing mitigation by the applicant, it will as a default measure apply these standards for cost-based rates: for sales of up to one week, FERC calculates cost-based rates at the incremental cost of power at that time plus 10%; for sales of power over one week up to one year, an embedded cost of service rate acts as a cap; and for sales lasting longer than one year, FERC reviews and approves individual power contracts with pricing based on embedded cost-of-service.
For example, if lobbying is not the principal purpose of the activity, taxpayers should be permitted to use the incremental cost in computing the disallowed amount.
16)The regulations could also provide that if lobbying is a substantial, but not principal, purpose of an activity, taxpayers may use an incremental cost approach to calculate its non-deductible expenses.