This guide provides a systematic approach to costing out employment and training programs for low-income people. It is geared toward practitioners in both government agencies and community-based organizations who are asked to assess the cost of programs or program components that are currently running or are still in the planning stages. The guide helps states, localities, and service providers to calculate and present cost estimates through a step-by-step approach. The steps can be directly applied by using the spreadsheets downloadable by clicking on the links in the left navigation panel.