As the economy struggles, the need for social services increases. To decide which project or service should be addressed first based on the benefit-cost analysis, many government officials refer to Cost benefit analysis to absorb all factors into a specific value. Such value is usually measured in dollars. The officials then compare expenditures and benefits for future projects. The more benefits exceed the cost, the more like a community will benefit from a project.

Where are such services visible in government-wide financial statements?