start-up & commissioning costs

de: Anfahren & Inbetriebnahmekosten

Extra operating costs to bring the plant on stream incurred between the completion of construction and beginning of normal operations. In addition to the difference between actual operating costs during that period and normal costs, it also includes employee training, equipment tests, process adjustments, salaries and travel expense of temporary labour, staff and consultants, report writing, post-start-up monitoring and associated overhead. Additional capital required to correct plant problems may be included. Start-up costs are sometimes capitalized.

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