The preparation phase identifies the standards that have resource (operating and capital) impacts, and the resource analysis determines the type and quantity of resources required for compliance and imputing a price to them. An estimate of the cost of compliance is then computed for each standard. The third phase, presentation, displays the cost estimates to decisionmakers in a manner that keys the important information to the decisions that must be made. The manual provides details for operating costs (personnel, supplies, rentals, etc.) and capital costs (facilities and fixed equipment). If the persons in charge of operations are responsible for assessing the resource requirements, then the resultant cost estimates should accurately reflect the costs of compliance. This decentralized process, however, must be carefully coordinated. An accreditation manager should coordinate the process for the agency, and an accreditation representative should have responsibility for coordinating the process at the subunit level. During the process, it is important that the agency administrator and the chief executive officer provide policy level guidance to ensure that the resource requests are consistent with policy. Headquarter's staffs should also participate in the process to ensure consistency in the process. The approach proposed focuses exclusively on costs; it does not assess the benefits of the standards as they are applied in specific situations. The appendixes contain a set of descriptions of adult correctional institution standards along with blank forms and reference materials. A glossary is also included.