This document serves as a users manual for the Coal Utility Environmental Cost (CUECost) workbook and documents its development and the validity of methods used to estimate installed capital and annualized costs. The CUECost workbook produces rough-order-ofmagnitude (ROM) cost estimates (+/-30% accuracy) of the installed capital and annualized operating costs for air pollution control (APC) systems installed on coal-fired power plants to control emissions of sulfur dioxide (SO2), nitrogen oxides (NOX), particulate matter (PM), mercury (Hg), and carbon dioxide (CO2). In general, system performance is an input requirement for the workbook user. The workbook was designed to calculate estimates of an integrated APC system or individual component costs for various APC technologies used in the utility industry. Twelve technologies are currently in the workbook: flue gas desulfurization (FGD)limestone with forced oxidation (LSFO) and with dibasic acid and lime spray drying (LSD); particulate matter removalelectrostatic precipitator (ESP) and fabric filter (FF); NOX controlselective catalytic reduction (SCR), selective non-catalytic reduction (SNCR), natural gas reburning, and low-NOX burner (LNB); mercury control powdered activated carbon (PAC) injection; and CO2 control monoethanolamine (MEA) process, chilled ammonia process (CAP) and sorbent injection (SI). It is expected that this manual will be useful to a broad audience, including: (1) individuals responsible for developing and implementing SO2, NOX, PM, Hg, and CO2 control strategies at sources, (2) state authorities implementing pollution control programs, and (3) the interested public at large. Moreover, persons engaged in research and development efforts aimed at improving cost-effectiveness of air pollution control technology applicable to coal-fired plants may also benefit from this manual.