3.5.3. Miscellaneous Cost

The miscellaneous cost includes electrical items (cables etc), installation cost, packing and freight with estimated the installation cost per kWp = €1362 [44]. Assumption of miscellaneous cost per kWp = SEAI approximate cost per kWp—approximate modules cost per kWp—approximate inverters cost per kWp = (€1900)−(€340+€460) = €1100.

Total miscellaneous cost for each unit = (1800 Wp)·( €1.1 Wp−1) = €1980 Total module cost for 68 units = (1800 Wp)·(68)·(€1.1 Wp−1) = €134,640 (excl VAT @13.5%)

### 3.5.4. Cost of Operation and Maintenance (O&M)

The O&M cost include the inverters replacement cost = €920 (excl VAT @13.5%) [51]. Annual operation, maintenance and insurance costs = €50 [44]. Both costs are subject to annual inflation 0.73% [35].
