So far in this series we have provided illustrative costs relating to office premises. In this issue we shall outline the approach that should be taken when preparing or considering the financing of these costs. Table One (page 6) indicates in graphical form the incidence of premises costs over a ten year period, which in conjunction with our premises cost pie chart (Facilities 2–7) provides a useful introduction to the financial planning required. It is essential that premises, costs are properly considered in order that the already significant costs are not unnecessarily increased.