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Accounting for external costs



Folks:

Is anyone aware of books, journal articles, software, URLs, contacts with
regard to accounting for external costs? I am aware of P2Finance, which is
primarily about accounting for internal costs, but am interested in
finding out what work has been done/is being done in the area of
estimating external costs. 

Example: Estimating external (public, not private) costs associated with
second hand smoke.

Thanks,
Marcus Healey
healey@megahertz.njit.edu