(e)
Method for the calculation of cost-benefit surplus The total long-term costs and benefits of heat or cooling supply options shall be assessed and compared. The criterion for evaluation shall be the net present value (NPV) criterion. The time horizon shall be chosen such that all relevant costs and benefits of the scenarios are included. For example, for a gas-fired power plant an appropriate time horizon could be 25 years, for a district heating system, 30 years, or for heating equipment such as boilers 20 years.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.