The Costing Centre of Expertise is developing a Cost Factors Manual to help estimate resource needs for new initiatives and assess funding requests. It analyzed publicly available expenditure data from various government organizations to identify standard cost factors for internal services functions. Preliminary analysis showed organizational size alone does not explain cost fluctuations. The CCE clustered organizations by type of activities, resource allocation, and geographic reach. It identified three potential cost factors to analyze internal services expenditures against capacity. The Cost Factors Manual aims to provide reasonableness measures for expenditures and establish a conceptual model to estimate additional resource needs using cost factors and a capacity proxy.