B/C ratio depending on how negative effects are counted
Table for comparison of 2 alternatives with different accounting approaches for negative effects
              Count negative effects with:
Components         Value            Costs              Benefits     
Costs              $300,000      $500,000         $300,000
Negative effects  $200,000
Benefits               $600,000      $600,000        $400,000
Benefit/Cost ratio                         1.2                    1.33