The report documents results of an evaluation to verify the accuracy of simplified procedures for estimating sulfur dioxide (SO2) and nitrogen oxides (NOx) retrofit control costs and performance for 200 SO2-emitting coal-fired power plants in the 31-state eastern region. Initially, detailed retrofit studies were conducted for 12 coal-fired plants in Ohio, Kentucky, and the Tennessee Valley Authority system. Because detailed studies are expensive and time-consuming, results from the 12-plant study were used to develop simplified procedures which require less time, data, and preparation effort. The evaluation compared the costs for a number of plants estimated using the simplified procedures to costs estimated using detailed procedures, actual retrofit costs, and more detailed cost estimates provided by utility companies. Based on the evaluation, recommendations for changes to the simplified procedures were developed. Control technologies addressed in the report are conventional lime/limestone flue gas desulfurization, lime spray drying, furnace sorbent injection, duct spray drying, coal switching, physical coal cleaning, and selective catalytic reduction. In general, it was found that the simplified procedures can be used to generate improved cost performance estimates based on generally available information.