This report was prepared under contract for the Department of Resources Recycling and Recovery (CalRecycle). It details the methodology and results of the Cost Benefit Analysis (also known as Distributional Analysis) that was developed and used in support of the Used Oil Lifecycle Assessment conducted by CalRecycle pursuant to Senate Bill 546 (SB 546, Lowenthal 2009). This report provides economic impacts to the areas of the economy outside the used oil management sector that are affected by changes to the California used oil management sector. These impacts include impacts to jobs as well as an attempt at valuing emissions to the environment (though the valuations are limited to certain emissions to air only). This report shows the impacts over a 20-year time period beginning in 2010 for the baseline condition as well as a series of hypothetical policy scenarios. The results were obtained from a combination of an open Excel spreadsheet model as well as a proprietary economic model called REMI. Please refer to the other associated reports with this project for more information.