![[logo] US EPA](https://webarchive.library.unt.edu/eot2008/20090512013213im_/http://www.epa.gov/epafiles/images/logo_epaseal.gif){kind=logo}
Policy & Guidance
Interim Economic Guidance for Water Quality Standards
Worksheet V
Calculation of Earnings Before Taxes
A. Earnings Without Pollution Control Project Costs
EBT = R - CGS - CO
B. Earnings With Pollution Control Project Costs
EWPR = EBT - ACPR
| Where: | EBT | = | Earnings Before Taxes |
| EWPR | = | Earnings with Pollution Project Costs | |
| R | = | Revenues | |
| CGS | = |
Cost of Goods Sold (including the cost of materials, direct labor, indirect labor, rent and heat) | |
| CO | = |
Portion of Corporate Overhead Assigned to the Discharger (selling, general, administrative, interest, R&D expenses, and depreciation on common property) | |
| ACPR | = |
Total Annual Costs of Pollution Control Project [Worksheet R (5)] |
| R | $________ | (1) | |
| CGS | $________ | (2) | |
| CO | $________ | (3) | |
| EBT [ (1) - (2) -(3) ] | $________ | (4) | |
| ACPR [ Worksheet R (5) ] | $________ | (5) | |
| EWPR [ (4) - (5) ] | $________ | (6) |