The model calculates the economic benefit that a company gains by delaying payment necessary for compliance with environmental regulations or permits. While the primary purpose of the BEN model is to calculate the economic benefit of EPA regulation noncompliance, the model may also be used to calculate the after tax net present value of a pollution prevention or mitigation project. BEN is not limited to just environmental regulations; rather, it is a cost analysis model that presents savings from delaying or avoiding any expenditures. Users are taken through a series of prompts to enter specified costs including initial capital investments, nondepreciable expenditures, annual expenses, dates of compliance and noncompliance, date of penalty payment, useful life of pollution control equipment, income tax rates, inflation rate, and discount rate. The savings from not paying are then calculated.