This report was prepared under contract from the Department of Resources Recycling and Recovery (CalRecycle) to understand the costs, savings, and net costs associated with the expansion of commercial recycling in California. The objectives of this study were to develop 1) a model to estimate the costs, cost savings, and net cost resulting from recovering a specified volume of different recyclable commodities, and 2) a calculator tool to assist businesses in determining the cost, climate, and recycling benefits associated with their specific recycling programs.