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The use of the word ' penalty ' rather than a more neutral word , such as burden or cost , can be contrasted with recent statements by the Commissioner of Taxation relating to ethics and taxation emphasising the community value of taxation and the need to change much of the current culture towards the payment of tax ( see Australian Tax Practice Daily News Service , 29 October 1999 . " SDG & E says the reduction resulted from earlier miscalculations about the cost of natural gas and about the efficiency of plants , as well as the erroneous assumption that some power plants would switch from natural gas to oil because of oil 's lower cost .... But they do so at great cost .... Thus , refineries with moderate cracked stocks and a smaller scale will have high ULSD cost , and refineries with high cracked stocks and a moderate to large scale may also have ULSD costs that they view as uncompetitive . Having had some experience of prescriptions in the USA , the average cost , to the patient ( * after * insurance have paid their contribution ) , is commonly $ 100 per medicine . It will cost .... Some testing regimes would be so extensive and demanding that only about three laboratories worldwide would be capable of undertaking the necessary analysis - and then only at high cost , forcing closure or brand withdrawal upon many smaller companies / minor brands . For each illustrative beneficiary , CMS selected the following specific plans for the cost comparisons : ( 1 ) the plan with the lowest total annual cost , ( 2 ) the plan with the median annual cost ( i.e ., the “ mid-priced ” plan ) , and ( 3 ) the plan with the lowest annual premium .