This is broken down in Table 3: Table 3: Immaterial costs Organisation Immaterial Immaterial and Immaterial No cost (d) Potential (a) will transfer to and will be saving (e) (Total of a+b+c) another body absorbed net effect * (b) (c) Police Scotland 1 2 1 £30,000 PIRC 1 1 1 1 £10,000 SPA 1 -1 1 £0 Total for all £30,000 -£10,000 £30,000 £0 -£10,000 organisations, that is (a+b+c) £40,000 *Columns a ,b and c are included in the maximum range in table 1.