Cost, recovery, and net planning

Applies to: DRO (IAS 37) module | Audience: Customers | Last reviewed: 08/04/2026

• Cost, recovery, and net
• Moving between the three views
• How cost and recovery relate
• Building a recovery plan
• The weighted average and the net
• Reading cost and recovery on the summary
• Other recovery behaviors

Cost, recovery, and net

Many DRO obligations also involve amounts the customer expects to recover.

Cost is what the customer expects to spend on decommissioning and restoration. Recovery is money the customer expects to get back, for example a reimbursement from an insurer or from a third party that shares the obligation. Net is the difference between the two, which ENFOS calculates automatically.

Moving between the three views

The view type selector moves between the three: cost, recovery, and net. It is the same control used when building a cost plan, and it appears both on the plan and in the balance, so any of the three views is available from either place.

How cost and recovery relate

By default, the recovery plan uses the same scenarios and the same weights as the cost plan, and it shares the same work breakdown structure within each scenario. Recovery is therefore planned alongside cost on the same structure rather than as a separate, disconnected plan. That keeps the two aligned, and it is the intended behavior for this phase.

Both sides are optional. A cost plan can be built with no recovery, and a recovery only plan can be built with no cost. ENFOS supports either on its own, the same way ERO does.

Building a recovery plan

To add recovery to a plan, use the View Type selector in Plan Details to switch from Cost to Recovery. Recovery uses the same scenarios and work breakdown rows as the cost plan by default, so on an initial plan there is nothing to copy; enter the recovery amounts directly on those rows.

The copy shortcuts apply only when creating a plan change, not an initial plan. On a change, Copy Previous Approved Scenarios brings the prior plan’s scenarios and weights forward, and Copy Previous Plan brings the prior amounts forward, recovery included, so you edit only what has changed.

The weighted average and the net

ENFOS calculates the weighted average recovery plan using the same method it uses for cost, and then computes the net.

Reading cost and recovery on the summary

The summary presents cost and recovery side by side, each with its nominal value, plan spend, gross adjustment, and gross balance. Below that, the EPV panels show the present value of each.

• On the plan list, recovery has its own column, recovery adjustment for approval, sitting alongside the cost adjustment for approval, so a change to each side is visible separately.
• For this phase, recovery is excluded from the change in discount calculation. The discount isolation applies to the cost plan but not to the recovery plan.

• Creating an initial DRO plan
• Creating a plan change: revised by replacing, not by layering
• Understanding Change in Discount and Change in Estimate
• Core DRO concepts and terminology