The CUECost workbook (an interrelated set of spreadsheets) produces rough order of magnitude (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, nitrogen oxides (NOx), and particulate matter. 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 currently used in the utility industry. Nine technologies are currently in the workbook;. Flue gas desulfirization--limestone with forced oxidation, lime spray drying and limestone with dibasic acid; Particular matter removal electrostatic precipitators with fabric filters and NOx control selective catalytic reduction, selective non-catalytic reduction, natural gas reburning and low-NOx burners.