Three significant recent developments in the improvement of cost measurement methodologies have been (1) the guidelines contained in the U.S. Public Health Service’s (PHS) Cost-Effectiveness in Health and Medicine (Gold et al. 1996; see also Russell et al. 1996; Siegel et al. 1996; Weinstein et al. 1996); (2) the Drug Abuse Treatment Cost Analysis Program (DATCAP) developed by French and colleagues (French and McGeary 1997; French et al. 1997); and (3) the Uniform Accounting System and Cost Reporting for Substance Abuse Treatment Providers, a contract product developed for the Center for Substance Abuse Treatment by Capital Consulting Corporation (Caliber Associates 1998a,b).