Annex A of the Methodological Convention 2.0 describes the methods for estimating environmental costs and makes recommendations for the choice of methods, differentiating between tangible environmental damage, which can be directly expressed in monetary units, and intangible damage, for which the value attached to it or its avoidance must first be determined. Tangible environmental damage – e. g., production losses – can under certain circumstances be evaluated by market prices. For determining intangible environmental damage costs, methods of indirect evaluation of willingness to pay for environmental goods and direct evaluation methods are presented. Finally, Annex A gives recommendations regarding the question of how existing environmental cost estimates can be applied to a new valuation problem (“benefit transfer”).