The cost estimate for Absorber 3 was developed by Bechtel National, Inc. as part of the Panda FEED . Absorber 3 is sized for a smaller flue gas flowrate and uses a different solvent, so it is not directly equivalent to the other designs. However, it was designed for a similar NGCC postcombustion carbon capture application and uses a similar construction (stainless steel shell and internals with two packed absorption beds and one packed water wash bed).