Cost refers to the value of all resources required to obtain a specific evaluation outcome, whether the resources are purchased, donated, or borrowed. The usual procedure for estimating costs is to specify, in detail, the resources that are required and to estimate their market values. In some cases, the lack of a market for a resource means that other methods of costing are applied. Total costs can also be subdivided among the various stakeholders to identify their particular cost burdens. Identification of costs is necessary to determine the feasibility and cost effectiveness of alternatives.