Start‐up and capital costs
One‐time start‐up costs, capital and equipment costs for durable goods valued over USD$100 and lasting over 1 year were annuitized. These costs were annuitized over the implementation period using a discount rate of 3% and an expected useful life of 10 years. Annuitization ensures an equivalent annual cost is estimated and reflects the value‐in‐use of capital items, rather than reflecting the financial cost from the time of purchase (Brooker et al., 