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Avalue for money assessment thus creates a comprehensive so-called cost comparison. It calculates the costs for planning, construction, maintenance, operation and financing for the PSC (Public Sector Comparator) and for the PPP version over the life cycle, where the PSC version represents a comparative calculation from the public sector. Both variants are discounted and present values are compared. The lowest present value represents the most economical procurement method.

On the other hand, a so-called quantitative benefits comparison is also carried out based on the classification of the Bundesverkehrswegeplanung (BVWP; Federal Transport Infrastructure Plan (FTIP)) Here, the benefit differences of both methods are calculated by using the already determined quantitative use in the BVWP for the completion of the section concerned. Appropriate deductions are made for different construction completion dates and procedures. When comparing the quantitative benefits, the present values provide information on which procurement method is more economical.

If quantitative - or even monetary - cost and benefit comparisons in the value for money assessment do not provide a clear result, a qualitative comparison in the form of a benefit analysis can also be carried out.