 Summary of costs Table 5 Total cost estimates per session for Scottish administration, local authorities and other listed bodies. All of the above cost estimates have been calculated on a per session basis to reflect the fact that requirement is placed on organisations once per session. The following figures have been calculated on the basis of a four year session to produce average annual figures. Average annual figures may assist those scrutinising the bill to make comparisons with the costs of other bills and acts. In this instance it should be noted that much of the activity and therefore expenditure will be incurred at the start of each parliamentary session when plans are being prepared and at the end of the session where plans are being reviewed. Table 6 Total cost estimates averaged per annum for Scottish administration, local authorities and other listed bodies.