Incremental cost.

Incremental cost. The term incremental cost means the excess of the total cost of equipment over the amount that would have been expended for the equipment if the equipment were not used for a qualifying purpose. For example, assume equipment costing $100 performs a pollution control function and another function. Assuming it would cost $60 solely to perform the nonqualifying function, the incremental cost would be $40.


26 CFR § 1.48-9

Scoping language

Is this correct? or