EMM Guide 3.7 Over what period do you record efficiencies?

EMM Guide 3.7 Over what period do you record efficiencies?

Efficiencies are recorded over the life of the project, up to a maximum of 4 years. Some efficiencies like a discounted price for a piece of capital equipment, would only be applicable in the first year, while an additional year's warranty would result in efficiency recorded in Year 2. Other efficiencies, such as improved terms for consumables, would apply over the life of the contract (up to the maximum of 4 years).