... staff-related costs if the project is to employ staff directly: for example, costs of administration of salaries, taxation, holiday Estimating time and costs 91 allowances, overtime payments, ... the timing and storage considerations will be very different from projects that involve use of materials that will last indefinitely Estimating time and costs 95 ESTIMATING REVENUES AND INTANGIBLE ... development, but the purpose and deliverables of the project have to be considered carefully so that there is no diversion from the purpose If substantial staff Estimating time and costs 89 Table 7.1 Work...