The Tennessee Valley Authority, in cooperation with the U.S. Department of Agriculture and the Forest Products Research Society, is preparing three slide-tape presentations to help people evaluate wood- and bark-fueled boiler systems as alternatives to ones using oil, gas, or coal. The first two presentations cover equipment selection and estimation of fuel values; the third describes procedures for evaluating financial aspects. This report is the basis for the third slide-tape presentation. It can be used as a complement to the audiovisual program, or by itself as a guide to analysis of boiler system investments. (Author).