As a second step, as soon as possible and certainly no later than the end of 2017, a mandatory CCCTB, taking into due consideration the range of different options (factoring in the costs, for example, of incorporating small- and medium-sized enterprises and companies with no cross-border activity);

28. Notes that there are still gaps in sectoral and non-market based approaches, and emphasises the need, in particular, to address the production and consumption of HFCs under the Montreal Protocol; notes that there is a need for a comprehensive international approach to non-CO2 climate-relevant anthropogenic emissions, not least because the cost of reducing these emissions is lower than that for the reductions envisaged in the carbon sector, even taking the current carbon price into account; calls for a reform of the project-based mechanisms, such as the Clean Development Mechanism (CDM) and Joint Implementation (JI), whilst avoiding any lock-in to high-carbon infrastructure through the inappropriate use of flexible mechanisms, which wo ...[+++]uld increase the overall cost of efforts to achieve the decarbonisation objective, through the introduction of stringent project-quality standards guaranteeing respect for human rights and reliable, verifiable and real additional emissions reductions that also support sustainable development in developing countries; endorses, moreover, the Commission's view that sectoral mechanisms for economically more advanced developing countries should be agreed for the period beyond 2012, while high-quality CDM should remain available to LDCs; calls for any new international sectoral offset crediting mechanisms to ensure environmental integrity and incorporate climate benefits beyond the 15-30% deviation from business as usual;

Those who do know what the costs are incorporate them into airport fees.

We are on the right road here, in particular, when it comes to incorporating the costs of congestion into overall road costs.

The costs associated with an insurance should only be included in the total cost of the credit if the consumer is obliged to take out that insurance on concluding the credit agreement .

In addition, charges may be increased or modulated to attain other objectives, e.g. better cost coverage, the inclusion of external costs and to solve problems caused by scarcity of capacity.