Reconciling both estimates and scaling to the same capacity brings the capital cost estimates ($489MM Mustang and $411MM Panda) to reasonably similar values, given the accuracy of both estimates. The remaining difference is mostly accounted for by site differences which are not a function of the specific process. The cost savings of using an improved 2 nd or 3 rd generation amine process are diminished by the cost of ancillary equipment which is the same regardless of the capture technology.