Thrifty companies will focus their efforts on better managing their resources. The baseline assumption will not be to buy a new item for the tax benefits of depreciation, often the equivalent of going $100,000 into debt for a house and saying that the 25% mortgage tax deduction of $250 per month is a good deal for the $1000 per month house payment. It should be a three way co-operative activity between employer, student and University from which all parties benefit. Students can choose to pursue a variety of options including a placement year, a consultancy project or a work-based dissertation. Potential costs relating to this module are outlined in the Features tab.