The recently published guidelines on cost evaluations for carbon capture and storage explain in detail why fixed operating and maintenance costs will be higher for a FOAK plant compared to a NOAK plant. However, the variable operating costs are not linked to the capital costs, so we selected separate learning rates for these costs. Assuming an equal proportion of this learning is applied to a reduction in energy consumption, we set a warning in the model when the thermodynamic second-law efficiency exceeds 50%. However, in reality, second-law efficiencies do not exceed 37.5% using the maximum learning rate at the Gt-CO2 year -1 scale. Using the same underlying assumption on the relationship between variable operating cost learning and learning on energy consumption, we also assumed the learning was reflected in a reduction of energy-based emissions of the process. The same variable operating cost learning rates were chosen for all technologies with a minimum of 0%, a Email: jpy1@hw.ac.uk RCCS, Heriot-Watt University maximum of 5% and a median value of 2.5%. The 5% value is consistent with our constraint on the thermodynamic minimum and is the same as the observed operating cost learning rate for oxygen production. We then calculated the NOAK net removed cost using the same approach used for a FOAK plant with the levelised capital costs, levelised fixed operating and maintenance costs, levelised variable operating costs, and process emissions.