The document discusses how to cost data curation and research data management. It defines data curation as the active management of digital items over the long term to ensure they remain secure, discoverable and accessible. Research data management involves storing, accessing and preserving data produced from an investigation over its entire lifecycle. The document recommends using activity-based costing to identify all direct and indirect activities associated with data curation and research data management. It also emphasizes the importance of defining what is being costed and choosing an appropriate costing methodology.