In genGEO, labor is 58% of the total equipment cost ( 0.58) and construction materials are 11% of the total equipment cost ( 0.11), determined from the same NETL (2012) subcritical coal (Case 9) cost estimates. GETEM assumes 5% sales tax on equipment; however, NETL (2011) assumes sales tax is recuperated (i.e. 0%). Additionally, GETEM assumes 5% freight on primary equipment cost (4% when applied to total equipment cost), which NETL also neglects (freight can arguably be included as a procurement cost). In genGEO, we compromise and neglect sales tax but include freight ( 0.00; 0.04). The cost multipliers are summarized in Table . The total surface plant cost (TPC),