Cost-recovery assumptions for electricity can also be subject to debate. Further, a price-gap analysis will not reveal producer subsidies that arise when energy producers are inefficient and make losses at benchmark prices, nor consumption subsidies provided through, for example, fuel vouchers or other payments made directly to low-income households (Koplow, 2009). Similarly, if applied at the level of the entire market rather than individual groups of consumers, the price-gap approach can fail to capture the value of possible cross-subsidies among, for example, industry and households. For subsidy quantification in inventories, the first-choice and most straightforward way is deriving an estimate from the values reported by governments themselves. Such estimates can be found in budget laws and reports on budget execution, tax expenditure budgets, explanatoiy notes of ministries of finance, and documents of other government agencies. By combining the inventory and the price-gap approach, the research team could also quantify a subset of those fossil-fuel subsidies that were identified in the analysis, while the others were not quantified, due to data limitations.