This report serves as documentation for EPAs cost tool that estimates system-level costs for a POU or POE compliance strategy (the POU/POE model). The model was developed as a companion tool for the Point-of-Use or Point-of-Entry Treatment Options for Small Drinking Water Systems (U.S. EPA, 2006; hereafter called EPA Guidance). The cost estimates generated by the POU/POE model include capital and operating and maintenance (O&M) costs to implement and maintain an effective program that uses POU or POE devices to comply with drinking water standards. EPA based the cost components in the POU/POE model on information contained in the EPA Guidance. This guidance provides additional information regarding regulatory requirements, technology options and considerations, and POU and POE program elements and considerations. In addition, document appendices to the EPA Guidance provide sample documents (e.g., model ordinance language and access agreements, sample monitoring and maintenance logs, and sample public education flyers). Finally, it contains case study summaries for several active compliance programs.