This working paper sets out a common framework to analyze and compare sanitation cost data across countries with different service delivery standards (i.e. Burkina Faso, Ghana, Mozambique, India). It represents a fundamental shift away from the focus on capital investment costs, to the costs of sustainable sanitation services. In this second edition of the paper, indicators found to be more useful than others have been added. Appendices A & B contain tentative outline ladders for solid waste and for greywater.